Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to U.S. Income Tax Return Forms for Individual Taxpayers
Federal RegisterSep 28, 2022
Ask Donna
What actually matters in this document.
Text
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to U.S. Income Tax Return Forms for Individual Taxpayers
AGENCY:
Internal Revenue Service (IRS), Treasury.
ACTION:
Notice and request for comments.
SUMMARY:
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the burden associated with the U.S. Income Tax Return Forms for Individual Taxpayers.
DATES:
Written comments should be received on or before November 28, 2022 to be assured of consideration.
ADDRESSES:
Written comments and recommendations for the proposed information collection should be sent within 60 days of publication of this notice to
pra.comments@irs.gov.
Please include, “OMB Number: 1545-0074—Public Comment Request Notice” in the Subject line. Requests for additional information or copies of this collection can be directed to R. Joseph Durbala, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title:
U.S. Income Tax Return for Individual Taxpayers.
OMB Control Number:
1545-0074.
Form Number:
Form 1040 and affiliated return forms.
Abstract:
IRC sections 6011 & 6012 of the Internal Revenue Code require individuals to prepare and file income tax returns annually. These forms and related schedules are used by individuals to report their income subject to tax and compute their correct tax liability. This information collection request (ICR) covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by individuals required to file Form 1040 and any of its' affiliated forms as explained in the attached table.
Current Actions:
There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package, however these estimates were not finalized at the time of release of this notice. These estimated figures are expected to be available by the release of the 30-day comment period. This approval package is being submitted for renewal purposes only.
Type of Review:
Revision of a currently approved collection.
Affected Public:
Individuals or Households, Farms.
Preliminary Estimated Number of Respondents:
172,556,400.
Preliminary Estimated Time per Respondent (Hours):
12.52.
Preliminary Estimated Total Annual Time (Hours
): 2,160,119,237.
Preliminary Estimated Total Annual Monetized Time ($):
$37,599,575,472.
Preliminary Estimated Total Out-of-Pocket Costs ($):
$41,925,087,675.
Preliminary Estimated Total Monetized Burden ($):
$79,524,663,147.
Note:
Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time.
The following paragraph applies to all the collections of information covered by this notice:
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.
Books or records relating to a collection of information must be retained if their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
Desired Focus of Comments:
The Internal Revenue Service (IRS) is particularly interested in comments that:
• Evaluate whether the proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility.
• Evaluate the accuracy of the agency's estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used.
• Enhance the quality, utility, and clarity of the information to be collected; and
• Minimize the burden of the collection of information on those who are to respond, including using appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology,
e.g.,
by permitting electronic submissions of responses.
Comments submitted in response to this notice will be summarized and/or included in the ICR for OMB approval of the extension of the information collection; they will also become a matter of public record.
Approved: September 22, 2022.
Molly J. Stasko,
Senior Tax Analyst.
Individual Tax Forms
Type
Form No.
Form name
URL
Type
Form No.
Form name
URL
Form
Form 1040
U.S. Individual Tax Return
https://www.irs.gov/pub/irs-pdf/f1040.pdf.
Form and Instruction
Form 8396
Mortgage Interest Credit
https://www.irs.gov/pub/irs-pdf/f8396.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040gi.pdf.
Form and Instruction
Form 8453
U.S. Individual Income Tax Declaration for an IRS e-file Return
https://www.irs.gov/pub/irs-pdf/f8453.pdf.
Form
Form*1040 (SP)
U.S Individual Tax Return in Spanish
https://www.irs.gov/pub/irs-pdf/f1040sp.pdf.
Form and Instruction
Form 8453(SP)
U.S. Individual Income Tax Declaration for an IRS e-file Return (Spanish version)
https://www.irs.gov/pub/irs-pdf/f8453sp.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sp.pdf.
Form
Form 8582
Passive Activity Loss Limitation
https://www.irs.gov/pub/irs-pdf/f8582.pdf.
Form
Form 1040 Schedule 1
Form 1040 Schedule 1 Additional Income and Adjustments to Income
https://www.irs.gov/pub/irs-pdf/f1040s1.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8582.pdf.
Form
Form 1040 Schedule 1 (SP)
Additional Income and Adjustments to Income in Spanish
https://www.irs.gov/pub/irs-pdf/f1040s1s.pdf.
Form
Form 8582-CR
Passive Activity Credit Limitations
https://www.irs.gov/pub/irs-pdf/f8582cr.pdf.
Form
Form 1040 Schedule 2
Form 1040 Schedule 2 Tax
https://www.irs.gov/pub/irs-pdf/f1040s2.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8582cr.pdf.
Form
Form 1040 Schedule 2 (SP)
Additional Taxes in Spanish
https://www.irs.gov/pub/irs-pdf/f1040s2s.pdf.
Form
Form 8586
Low-Income Housing Credit
https://www.irs.gov/pub/irs-pdf/f8586.pdf.
Form
Form 1040 Schedule 3
Form 1040 Schedule 3 Nonrefundable Credits
https://www.irs.gov/pub/irs-pdf/f1040s3.pdf.
Form
Form 8594
Asset Acquisition Statement Under Section 1060
https://www.irs.gov/pub/irs-pdf/f8594.pdf.
Form
Form 1040 Schedule 3 (SP)
Additional Credits and Payments in Spanish
https://www.irs.gov/pub/irs-pdf/f1040s3s.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8594.pdf.
Form
Form 1040-C
U.S. Departing Alien Income Tax Return
https://www.irs.gov/pub/irs-pdf/f1040c.pdf.
Form
Form 8606
Nondeductible IRAs
https://www.irs.gov/pub/irs-pdf/f8606.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040c.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8606.pdf.
Form
Form 1040 X
Amended U.S. Individual Income Tax Return
https://www.irs.gov/pub/irs-pdf/f1040x.pdf.
Form
Form 8609-A
Annual Statement for Low-Income Housing Credit
https://www.irs.gov/pub/irs-pdf/f8609a.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040x.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8609a.pdf.
Form
Form 1040 NR
U.S. Nonresident Alien Income Tax Return
https://www.irs.gov/pub/irs-pdf/f1040nr.pdf.
Form and Instruction
Form 8611
Recapture of Low-Income Housing Credit
https://www.irs.gov/pub/irs-pdf/f8611.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040nr.pdf.
Form
Form 8615
Tax for Certain Children Who Have Investment Income of More than $1,800
https://www.irs.gov/pub/irs-pdf/f8615.pdf.
Form
Form 1040 NR(SP)
U.S. Nonresident Alien Income Tax Return (Spanish Version)
https://www.irs.gov/pub/irs-pdf/f1040nrs.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8615.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040nrs.pdf.
Form
Form 8621
Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
https://www.irs.gov/pub/irs-pdf/f8621.pdf.
Form
1040 NR (Schedule NEC)
Tax on Income Not Effectively Connected with a U.S. Trade or Business
https://www.irs.gov/pub/irs-pdf/f1040nrn.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8621.pdf.
Form
1040 NR (Schedule NEC) (SP)
Tax on Income Not Effectively Connected with a U.S. Trade or Business (Spanish Version)
https://www.irs.gov/pub/irs-pdf/f1040nec.pdf.
Form
Form 8621-A
Return by a Shareholder Making Certain Late Elections to End Treatment as a Passive Foreign Investment Company
https://www.irs.gov/pub/irs-pdf/f8621a.pdf.
Form
1040 NR (Schedule A)
Itemized Deductions
https://www.irs.gov/pub/irs-pdf/f1040nra.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8621a.pdf.
Form
1040 NR (Schedule A) (SP)
Itemized Deductions (Spanish Version)
https://www.irs.gov/pub/irs-pdf/f1040nas.pdf.
Form and Instruction
Form 8689
Allocation of Individual Income Tax to the Virgin Islands
https://www.irs.gov/pub/irs-pdf/f8689.pdf.
Form
1040 NR (Schedule OI)
Other Information
https://www.irs.gov/pub/irs-pdf/f1040nro.pdf.
Form
Form 8697
Interest Computations Under the Look-Back Method for Completed Long-Term Contracts
https://www.irs.gov/pub/irs-pdf/f8697.pdf.
Form
1040 NR (Schedule OI) (SP)
Other Information (Spanish Version)
https://www.irs.gov/pub/irs-pdf/f1040ois.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8697.pdf.
Form
Form 1040-PR
Planilla para la Declaracion de la Contribucion Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Credito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico)
https://www.irs.gov/pub/irs-pdf/f1040pr.pdf.
Form
Form 8801
Credit for Prior Year Minimum Tax-Individuals, Estates, and Trusts
https://www.irs.gov/pub/irs-pdf/f8801.pdf.
Instruction
Instrucciones para el Formulario 1040-PR, Planilla Para La Declaracion De La Contribucion Federal Sobre El Trabajo Por Cuenta Propia—Puerto Rico
https://www.irs.gov/pub/irs-pdf/i1040pr.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8801.pdf.
Form
Form 1040-SR
U.S. Income Tax Return for Seniors
https://www.irs.gov/pub/irs-pdf/f1040s.pdf.
Form and Instruction
Form 8814
Parents' Election to Report Child's Interest and Dividends
https://www.irs.gov/pub/irs-pdf/f8814.pdf.
Form
Form 1040-SR (SP)
Form 1040-SR (SP) U.S. Income Tax Return for Seniors in Spanish
https://www.irs.gov/pub/irs-pdf/f1040srs.pdf.
Form and Instruction
Form 8815
Exclusion of Interest from Series EE and I U.S. Savings Bonds Issued After 1989
https://www.irs.gov/pub/irs-pdf/f8815.pdf.
Form
Form 1040-SS
U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
https://www.irs.gov/pub/irs-pdf/f1040ss.pdf.
Form and Instruction
Form 8818
Optional Form to Record Redemption of Series EE and I U.S. Savings Bonds Issued After 1989
https://www.irs.gov/pub/irs-pdf/f8818.pdf.
Instruction
Instructions for Form 1040-SS, U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)
https://www.irs.gov/pub/irs-pdf/i1040ss.pdf.
Form and Instruction
Form 8820
Orphan Drug Credit
https://www.irs.gov/pub/irs-pdf/f8820.pdf.
Form
Schedule A (1040)
Itemized Deductions
https://www.irs.gov/pub/irs-pdf/f1040sa.pdf.
Form
Form 8824
Like-Kind Exchanges
https://www.irs.gov/pub/irs-pdf/f8824.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sca.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8824.pdf.
Form and Instruction
Schedule B (Form 1040)
Interest and Ordinary Dividends
https://www.irs.gov/pub/irs-pdf/f1040sb.pdf.
Form and Instruction
Form 8826
Disabled Access Credit
https://www.irs.gov/pub/irs-pdf/f8826.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sb.pdf.
Form
Form 8828
Recapture of Federal Mortgage Subsidy
https://www.irs.gov/pub/irs-pdf/f8828.pdf.
Form
Schedule C (Form 1040)
Profit or Loss from Business
https://www.irs.gov/pub/irs-pdf/f1040sc.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8828.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sc.pdf.
Form
Form 8829
Expenses for Business Use of Your Home
https://www.irs.gov/pub/irs-pdf/f8829.pdf.
Form
Schedule D (Form 1040)
Capital Gains and Losses
https://www.irs.gov/pub/irs-pdf/f1040sd.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8829.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sd.pdf.
Form and Instruction
Form 8833
Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
https://www.irs.gov/pub/irs-pdf/f8833.pdf.
Form
Schedule E (Form 1040)
Supplemental Income and Loss
https://www.irs.gov/pub/irs-pdf/f1040se.pdf.
Form
Form 8834
Qualified Electric Vehicle Credit
https://www.irs.gov/pub/irs-pdf/f8834.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040se.pdf.
Form and Instruction
Form 8835
Renewable Electricity, Refined Coal, and Indian Coal Production Credit
https://www.irs.gov/pub/irs-pdf/f8835.pdf.
Form and Instruction
Schedule EIC (Form 1040)
Earned Income Credit
https://www.irs.gov/pub/irs-pdf/f1040sei.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8835.pdf.
Form
Schedule EIC (SP) (F. 1040)
Earned Income Credit (Spanish version)
https://www.irs.gov/pub/irs-pdf/f1040sep.pdf.
Form and Instruction
Form 8838
Consent to Extend the Time to Assess Tax Under Section 367-Gain Recognition Agreement
https://www.irs.gov/pub/irs-pdf/f8838.pdf.
Form
Schedule F (Form 1040)
Profit or Loss from Farming
https://www.irs.gov/pub/irs-pdf/f1040sf.pdf.
Form
Form 8839
Qualified Adoption Expenses
https://www.irs.gov/pub/irs-pdf/f8839.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sf.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8839.pdf.
Form
Schedule H (Form 1040)
Household Employment Taxes
https://www.irs.gov/pub/irs-pdf/f1040sh.pdf.
Form and Instruction
Form 8840
Closer Connection Exception Statement for Aliens
https://www.irs.gov/pub/irs-pdf/f8840.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sh.pdf.
Form and Instruction
Form 8843
Statement for Exempt Individuals and Individuals with a Medical Condition
https://www.irs.gov/pub/irs-pdf/f8843.pdf.
Form
Schedule J (Form 1040)
Income Averaging for Farmers and Fishermen
https://www.irs.gov/pub/irs-pdf/f1040sj.pdf.
Form and Instruction
Form 8844
Empowerment Zone and Renewal Community Employment Credit
https://www.irs.gov/pub/irs-pdf/f8844.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sj.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8844.pdf.
Form
Schedule LEP (Form 1040)
Request for Alternative Language Products by Taxpayers with Limited English Proficiency (LEP)
https://www.irs.gov/pub/irs-pdf/f1040lep.pdf.
Form
Form 8845
Indian Employment Credit
https://www.irs.gov/pub/irs-pdf/f8845.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040lep.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8845.pdf.
Form
Schedule LEP (SP) (Form 1040(SP))
Schedule LEP Limited English Proficiency (SP)
https://www.irs.gov/pub/irs-pdf/f1040les.pdf.
Form and Instruction
Form 8846
Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips
https://www.irs.gov/pub/irs-pdf/f8846.pdf.
Form
Schedule R (Form 1040)
Credit for the Elderly or the Disabled
https://www.irs.gov/pub/irs-pdf/f1040sr.pdf.
Form
Form 8853
Archer MSAa and Long-Term Care Insurance Contracts
https://www.irs.gov/pub/irs-pdf/f8853.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sr.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8853.pdf.
Form
Schedule SE (Form 1040)
Self-Employment Tax
https://www.irs.gov/pub/irs-pdf/f1040sse.pdf.
Form
Form 8854
Initial and Annual Expatriation Information Statement
https://www.irs.gov/pub/irs-pdf/f8854.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1040sse.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8854.pdf.
Form and Instruction
Form 1040 V
Payment Voucher
https://www.irs.gov/pub/irs-pdf/f1040v.pdf.
Form
Form 8858
Information Return of U.S. Persons with Respect to Foreign Disregarded Entities
https://www.irs.gov/pub/irs-pdf/f8858.pdf.
Form and Instruction
Form 1040 ES/OCR
Estimated Tax for Individuals (Optical Character Recognition with Form 1040V)
Form 1040-ES(OCR) contains four estimated tax payment vouchers. Form 1040-ES (OCR) is included in the 2021 Tax Package 1040ES/V mail out
Instruction
https://www.irs.gov/pub/irs-pdf/i8858.pdf.
Form and Instruction
Form 1040 ES
Estimate Tax for Individuals
https://www.irs.gov/pub/irs-pdf/f1040es.pdf.
Form
Schedule M (Form 8858)
Transactions Between controlled Foreign Disregarded Entity and Filer or Other Related Entities
https://www.irs.gov/pub/irs-pdf/f8858sm.pdf.
Form and Instruction
Form 1040 ES (NR)
U.S. Estimated Tax for Nonresident Alien Individuals
https://www.irs.gov/pub/irs-pdf/f1040esn.pdf.
Form
Form 8859
District of Columbia First-Time Homebuyer Credit
https://www.irs.gov/pub/irs-pdf/f8859.pdf.
Form and Instruction
Form 1040 ES (PR)
Federales Estimadas del Trabajo por Cuenta Propia y sobre el Impleo de Empleados Domestocs-Puerto Rico
https://www.irs.gov/pub/irs-pdf/f1040esp.pdf.
Form
Form 8862
Information to Claim Earned Income Credit After Disallowance
https://www.irs.gov/pub/irs-pdf/f8862.pdf.
Form
Schedule 8812 (Form 1040)
Additional Child Tax Credit
https://www.irs.gov/pub/irs-pdf/f1040s8.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8862.pdf.
Instruction
Instructions for Schedule 8812
https://www.irs.gov/pub/irs-pdf/i1040s8.pdf.
Form
Form 8862(SP)
Information to Claim Earned Income Credit After Disallowance (Spanish Version)
https://www.irs.gov/pub/irs-pdf/f8862sp.pdf.
Form
Schedule 8812(SP) (Form 1040)
Additional Tax Credit (Spanish version)
https://www.irs.gov/pub/irs-pdf/f1040s8s.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8862sp.pdf.
Instruction
Instructions for Schedule 8812 (Spanish version)
https://www.irs.gov/pub/irs-pdf/i1040s8s.pdf.
Form
Form 8863
Education Credits
https://www.irs.gov/pub/irs-pdf/f8863.pdf.
Form
Form 461
Limitation on Business Losses
https://www.irs.gov/pub/irs-pdf/f461.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8863.pdf.
Instruction
Instructions for Form 461, Limitation on Business Losses
https://www.irs.gov/pub/irs-pdf/i461.pdf.
Form
Form 8864
Biodiesel and Renewable Diesel Fuels Credit
https://www.irs.gov/pub/irs-pdf/f8864.pdf.
Form and Instruction
Form 673
Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusions Provided by Section 911
https://www.irs.gov/pub/irs-pdf/f673.pdf.
Instruction
Instructions for Form 8864, Biodiesel and Renewable Diesel Fuels Credit
https://www.irs.gov/pub/irs-pdf/i8864.pdf.
Form
Form 926
Return by a U.S. Transferor of Property to a Foreign Corporation
https://www.irs.gov/pub/irs-pdf/f926.pdf.
Form
Form 8865
Return of U.S. Persons with Respect to Certain Foreign Partnerships
https://www.irs.gov/pub/irs-pdf/f8865.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i926.pdf.
Form
Schedule K-1 (Form 8865)
Partner's Share of Income Deductions, Credits, etc
https://www.irs.gov/pub/irs-pdf/f8865sk1.pdf.
Form
Form 965-A
Individual Report of Net 965 Tax Liability
https://www.irs.gov/pub/irs-pdf/f965a.pdf.
Form
Schedule K-2 (Form 8865)
Partners' Distributive Share Items—International
https://www.irs.gov/pub/irs-pdf/f8865sk2.pdf.
Instruction
Form 965-A
https://www.irs.gov/pub/irs-pdf/i965a.pdf.
Form
Schedule K-3 (Form 8865)
Partner's Share of Income, Deductions, Credits, etc. International
https://www.irs.gov/pub/irs-pdf/f8865sk3.pdf.
Form
Form 965-C
Transfer Agreement Under 965(h)(3)
https://www.irs.gov/pub/irs-pdf/f965c.pdf.
Form
Schedule O (Form 8865)
Transfer of Property to a Foreign Partnership
https://www.irs.gov/pub/irs-pdf/f8865so.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i965c.pdf.
Form
Schedule P (Form 8865)
Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership
https://www.irs.gov/pub/irs-pdf/f8865sp.pdf.
Form and Instruction
Form 970
Application to Use LIFO Inventory Method
https://www.irs.gov/pub/irs-pdf/f970.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8865.pdf.
Form and Instruction
Form 972
Consent of Shareholder to Include Specific Amount in Gross Income
https://www.irs.gov/pub/irs-pdf/f972.pdf.
Form
Form 8866
Interest Corporation Under the Look-Back Method for Property Depreciated Under the Income Forecast Method
https://www.irs.gov/pub/irs-pdf/f8866.pdf.
Form
Form 982
Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
https://www.irs.gov/pub/irs-pdf/f982.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8866.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i982.pdf.
Form 8867
Paid Preparer's Due Diligence Checklist
https://www.irs.gov/pub/irs-pdf/f8867.pdf.
Form
Form 1045
Application for Tentative Refund
https://www.irs.gov/pub/irs-pdf/f1045.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8867.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1045.pdf.
Form
Form 8873
Extraterritorial Income Exclusion
https://www.irs.gov/pub/irs-pdf/f8873.pdf.
Form
Form 1098-F
Fines, Penalties and Other Amounts
https://www.irs.gov/pub/irs-pdf/f1098f.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8873.pdf.
Instruction
Instructions for Form 1098-F, Fines, Penalties and Other Amounts
https://www.irs.gov/pub/irs-pdf/i1098f.pdf.
Form and Instruction
Form 8874
New Markets Credit
https://www.irs.gov/pub/irs-pdf/f8874.pdf.
Form
Form 1116
Foreign Tax Credit
https://www.irs.gov/pub/irs-pdf/f1116.pdf.
Form and Instruction
Form 8878
IRS e-file Signature Authorization for Form 4686 or Form 2350
https://www.irs.gov/pub/irs-pdf/f8878.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1116.pdf.
Form and Instruction
Form 8878 SP
Autorizacion de firma para presentar por medio del IRS e-file para el Formulario 4868 (SP) o el Formulario 2350 (SP)
https://www.irs.gov/pub/irs-pdf/f8878sp.pdf.
Form and Instruction
Form 1127
Application for Extension of Time for Payment of Tax
https://www.irs.gov/pub/irs-pdf/f1127.pdf.
Form and Instruction
Form 8879
IRS e-file Signature Authorization
https://www.irs.gov/pub/irs-pdf/f8879.pdf.
Form
Form 1128
Application to Adopt, Change, or Retain a Tax Year
https://www.irs.gov/pub/irs-pdf/f1128.pdf.
Form and Instruction
Form 8879 SP
Autorizacion de firm para presentar la Declaracion por medio del IRS e-file
https://www.irs.gov/pub/irs-pdf/f8879sp.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i1128.pdf.
Form and Instruction
Form 8880
Credit for Qualified Retirement Savings Contributions
https://www.irs.gov/pub/irs-pdf/f8880.pdf.
Form and Instruction
Form 1310
Statement of Person Claiming Refund Due to a Deceased Taxpayer
https://www.irs.gov/pub/irs-pdf/f1310.pdf.
Form
Form 8881
Credit for Small Employer Pensions Plan Startup Costs
https://www.irs.gov/pub/irs-pdf/f8881.pdf.
Form
Form 2106
Employee Business Expenses
https://www.irs.gov/pub/irs-pdf/f2106.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8881.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i2106.pdf.
Form and Instruction
Form 8882
Credit for Employer-Provided Childcare Facilities and Services
https://www.irs.gov/pub/irs-pdf/f8882.pdf.
Form and Instruction
Form 2120
Multiple Support Declaration
https://www.irs.gov/pub/irs-pdf/f2120.pdf.
Form
Form 8886
Reportable Transaction Disclosure Statement
https://www.irs.gov/pub/irs-pdf/f8886.pdf.
Form
Form 2210
Underpayment of Estimated Tax by Individuals, Estates, and Trusts
https://www.irs.gov/pub/irs-pdf/f2210.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8886.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i2210.pdf.
Form and Instruction
Form 8888
Direct Deposit of Refund to More than One Account
https://www.irs.gov/pub/irs-pdf/f8888.pdf.
Form
Form 2210-F
Underpayment of Estimated Tax by Farmers and Fishermen
https://www.irs.gov/pub/irs-pdf/f2210f.pdf.
Form
Form 8889
Health Savings Accounts (HSAs)
https://www.irs.gov/pub/irs-pdf/f8889.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i2210f.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8889.pdf.
Form and Instruction
Form 2350
Application for Extension of Time to File U.S. Income Tax Return
https://www.irs.gov/pub/irs-pdf/f2350.pdf.
Form and Instruction
Form 8896
Low Sulfur Diesel Fuel Production Credit
https://www.irs.gov/pub/irs-pdf/f8896.pdf.
Form and Instruction
Form 2350 SP
Solicitud de Prorroga para Presentar la Declaracion del Impuesto Personal sobre el Ingreso de lose Estados Unidos
https://www.irs.gov/pub/irs-pdf/f2350sp.pdf.
Form
Form 8898
Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession
https://www.irs.gov/pub/irs-pdf/f8898.pdf.
Form
Form 2441
Child and Dependent Care Expenses
https://www.irs.gov/pub/irs-pdf/f2441.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8898.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i2441.pdf.
Form
Form 8900
Qualified Railroad Track Maintenance Credit
https://www.irs.gov/pub/irs-pdf/f8900.pdf.
Form
Form 2555
Foreign Earned Income
https://www.irs.gov/pub/irs-pdf/f2555.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8900.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i2555.pdf.
Form
Form 8903
Domestic Production Activities Deduction
https://www.irs.gov/pub/irs-pdf/f8903.pdf.
Form
Form 3115
Application for Change in Accounting Method
https://www.irs.gov/pub/irs-pdf/f3115.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8903.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i3115.pdf.
Form and Instruction
Form 8906
Distills Spirits Credit
https://www.irs.gov/pub/irs-pdf/f8906.pdf.
Form
Form 3468
Investment Credit
https://www.irs.gov/pub/irs-pdf/f3468.pdf.
Form
Form 8908
Energy Efficient Home Credit
https://www.irs.gov/pub/irs-pdf/f8908.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i3468.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8908.pdf.
Form
Form 3520
Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
https://www.irs.gov/pub/irs-pdf/f3520.pdf.
Form
Form 8910
Alternative Motor Vehicle Credit
https://www.irs.gov/pub/irs-pdf/f8910.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i3520.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8910.pdf.
Form
Form 3800
General Business Credit
https://www.irs.gov/pub/irs-pdf/f3800.pdf.
Form
Form 8911
Alternative Fuel Vehicle Refueling Property Credit
https://www.irs.gov/pub/irs-pdf/f8911.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i3800.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8911.pdf.
Form
Form 3903
Moving Expenses
https://www.irs.gov/pub/irs-pdf/f3903.pdf.
Form
Form 8912
Credit to Holders of Tax Credit Bonds
https://www.irs.gov/pub/irs-pdf/f8912.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i3903.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8912.pdf.
Form
Form 4070
Employee's Report of Tips to Employer
https://www.irs.gov/pub/irs-pdf/p1244.pdf.
Form
Form 8915-C
Qualified 2018 Disaster Retirement Plan Distributions and Repayments
https://www.irs.gov/pub/irs-pdf/f8915c.pdf.
Form
Form 4070A
Employee's Daily Record of Tips
https://www.irs.gov/pub/irs-pdf/p1244.pdf.
Instruction
Instructions for Form 8915-C, Qualified 2018 Disaster Retirement Plan Distributions and Repayments
https://www.irs.gov/pub/irs-pdf/i8915c.pdf.
Form
Form 4136
Credit for Federal Tax Paid on Fuels
https://www.irs.gov/pub/irs-pdf/f4136.pdf.
Form
8915-D
Qualified 2019 Disaster Retirement Plan Distributions and Repayments
https://www.irs.gov/pub/irs-pdf/f8915d.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i4136.pdf.
Instruction
Instructions for 8915-D Qualified 2019 Disaster Retirement Plan Distributions and Repayments
https://www.irs.gov/pub/irs-pdf/i8915d.pdf.
Form and Instruction
Form 4137
Social Security and Medicare Tax on Underreported Tip Income
https://www.irs.gov/pub/irs-pdf/f4137.pdf.
Form
Form 8915-F
Qualified Disaster Retirement Plan—Distributions and Repayments
https://www.irs.gov/pub/irs-pdf/f8915f.pdf.
Form
Form 4255
Recapture of Investment Credit
https://www.irs.gov/pub/irs-pdf/f4255.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8915f.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i4255.pdf.
Form and Instruction
Form 8919
Uncollected Social Security and Medicare Tax on Wages
https://www.irs.gov/pub/irs-pdf/f8919.pdf.
Form and Instruction
Form 4361
Application for Exemption from Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners
https://www.irs.gov/pub/irs-pdf/f4361.pdf.
Form
Form 8925
Report of Employer-Owned Life Insurance Contracts
https://www.irs.gov/pub/irs-pdf/f8925.pdf.
Form
Form 4562
Depreciation and Amortization
https://www.irs.gov/pub/irs-pdf/f4562.pdf.
Form and Instruction
Form 8932
Credit for Employer Differential Wage Payments
https://www.irs.gov/pub/irs-pdf/f8932.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i4562.pdf.
Form
Form 8933
Carbon Dioxide Sequestration Credit
https://www.irs.gov/pub/irs-pdf/f8933.pdf.
Form and Instruction
Form 4563
Exclusion of Income for Bona Fide Residents of American Samoa
https://www.irs.gov/pub/irs-pdf/f4563.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8933.pdf.
Form
Form 4684
Causalities and Thefts
https://www.irs.gov/pub/irs-pdf/f4684.pdf.
Form and Instruction
Form 8936
Qualified Plug-In Electric Drive Motor Vehicle Credit
https://www.irs.gov/pub/irs-pdf/f8936.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i4684.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8936.pdf.
Form
Form 4797
Sale of Business Property
https://www.irs.gov/pub/irs-pdf/f4797.pdf.
Form
Form 8941
Credit for Small Employer Health Insurance Premiums
https://www.irs.gov/pub/irs-pdf/f8941.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i4797.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8941.pdf.
Form and Instruction
Form 4835
Farm Rental Income and Expenses
https://www.irs.gov/pub/irs-pdf/f4835.pdf.
Form
Form 8949
Sales and other Dispositions of Capital Assets
https://www.irs.gov/pub/irs-pdf/f8949.pdf.
Form and Instruction
Form 4852
Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pension Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc
https://www.irs.gov/pub/irs-pdf/f4852.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8949.pdf.
Form and Instruction
Form 4852(SP)
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. (Spanish Version)
Still under development at the time of release of this notice
Form
Form 8958
Allocation of Tax Amounts Between Certain Individuals in Community Property States
https://www.irs.gov/pub/irs-pdf/f8958.pdf.
Form and Instruction
Form 4868
Application for Automatic Extension of Time to File Individual U.S. Income Tax Return
https://www.irs.gov/pub/irs-pdf/f4868.pdf.
Form
Form 8962
Premium Tax Credit
https://www.irs.gov/pub/irs-pdf/f8962.pdf.
Form and Instruction
Form 4868 SP
Solicitud de Prorroga Automatica para Presentar la Declaracion del Impuesto sobre el Ingreso Personal de los Estados Unidos
https://www.irs.gov/pub/irs-pdf/f4868sp.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8962.pdf.
Form and Instruction
Form 4952
Investment Interest Expense Deduction
https://www.irs.gov/pub/irs-pdf/f4952.pdf.
Form
8993
Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI)
https://www.irs.gov/pub/irs-pdf/f8993.pdf.
Form and Instruction
Form 4970
Tax on Accumulation Distribution of Trusts
https://www.irs.gov/pub/irs-pdf/f4970.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8993.pdf.
Form and Instruction
Form 4972
Tax on Lump-Sum Distributions
https://www.irs.gov/pub/irs-pdf/f4972.pdf.
Form
Form 8994
Employer Credit for Paid Family and Medical Leave
https://www.irs.gov/pub/irs-pdf/f8994.pdf.
Form and Instruction
Form 5074
Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI)
https://www.irs.gov/pub/irs-pdf/f5074.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8994.pdf.
Form and Instruction
Form 5213
Election to Postpone Determination as to Whether the Presumption Applies that an Activity is Engaged in for Profit
https://www.irs.gov/pub/irs-pdf/f5213.pdf.
Form
Form 8995
Qualified Business Income Deduction Simplified Computation
https://www.irs.gov/pub/irs-pdf/f8995.pdf.
Form
Form 5329
Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
https://www.irs.gov/pub/irs-pdf/f5329.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8995.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i5329.pdf.
Form
Form 8995-A
Qualified Business Income Deduction
https://www.irs.gov/pub/irs-pdf/f8995a.pdf.
Form
Form 5405
First-Time Homebuyer Credit
https://www.irs.gov/pub/irs-pdf/f5405.pdf.
Form
Schedule A (Form 8995-A)
Specified Service Trades or Businesses
https://www.irs.gov/pub/irs-pdf/f8995aa.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i5405.pdf.
Form
Schedule B (Form 8995-A)
Aggregation of Business Operations
https://www.irs.gov/pub/irs-pdf/f8995ab.pdf.
Form
Form 5471
Information Return of U.S. Persons with Respect to Certain Foreign Corporations
https://www.irs.gov/pub/irs-pdf/f5471.pdf.
Form
Schedule C (Form 8995-A)
Loss Netting And Carryforward
https://www.irs.gov/pub/irs-pdf/f8995ac.pdf.
Form
Schedule J (Form 5471)
Accumulated Earnings and Profits (E&P) and Taxes of Controlled Foreign Corporations
https://www.irs.gov/pub/irs-pdf/f5471sj.pdf.
Form
Schedule D (Form 8995-A)
Special Rules for Patrons of Agricultural or Horticultural Cooperatives
https://www.irs.gov/pub/irs-pdf/f8995ad.pdf.
Form
Schedule M (Form 5471)
Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons
https://www.irs.gov/pub/irs-pdf/f5471sm.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8995a.pdf.
Form
Schedule O (Form 5471)
Organization or Reorganization of Foreign Corporation, and Acquisitions and Dispositions of its Stock
https://www.irs.gov/pub/irs-pdf/f5471so.pdf.
Form
9000
Alternative Media Preference
https://www.irs.gov/pub/irs-pdf/f9000.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i5471.pdf.
Form
9000(SP)
Alternative Media Preference (Spanish Version)
https://www.irs.gov/pub/irs-pdf/f9000sp.pdf.
Form
Form 5695
Residential Energy Credits
https://www.irs.gov/pub/irs-pdf/f5695.pdf.
Form and Instruction
Form 9465
Installment Agreement Request
https://www.irs.gov/pub/irs-pdf/f9465.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i5695.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i9465.pdf.
Form
Form 5713
International Boycott Report
https://www.irs.gov/pub/irs-pdf/f5713.pdf.
Form and Instruction
Form 9465 SP
Solicitud para un Plan de Pagos a Plazos
https://www.irs.gov/pub/irs-pdf/f9465sp.pdf.
Form
Schedule A (Form 5713)
International Boycott Factor (Section 999(c)(1))
https://www.irs.gov/pub/irs-pdf/f5713sa.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i9465sp.pdf.
Form
Schedule B (Form 5713)
Specifically Attributable Taxes and Income (Section 999(c)(2))
https://www.irs.gov/pub/irs-pdf/f5713sb.pdf.
Form
Form T (Timber)
Forest Activities Schedules
https://www.irs.gov/pub/irs-pdf/ft.pdf.
Form
Schedule C (Form 5713)
Tax Effect of the International Boycott Provisions
https://www.irs.gov/pub/irs-pdf/f5713sc.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/it.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i5713.pdf.
Form and Instruction
Form W-4
Employee's Withholding Allowance Certificate
https://www.irs.gov/pub/irs-pdf/fw4.pdf.
Form
Form 5884
Work Opportunity Cost
https://www.irs.gov/pub/irs-pdf/f5884.pdf.
Form and Instruction
Form W-4 (SP)
Certificado de Exencion de la Retencion del Empleado
https://www.irs.gov/pub/irs-pdf/fw4sp.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i5884.pdf.
Form and Instruction
Form W-4 (KO)
Employee's Withholding Allowance Certificate (Korean Version)
https://www.irs.gov/pub/irs-pdf/fw4ko.pdf.
Form
Form 5884-A
Credits for Affected Disaster Area Employees
https://www.irs.gov/pub/irs-pdf/f5884a.pdf.
Form and Instruction
Form W-4 (RU)
Employee's Withholding Allowance Certificate (Russian Version)
https://www.irs.gov/pub/irs-pdf/fw4ru.pdf.
Instruction (F5884A)
https://www.irs.gov/pub/irs-pdf/i5884a.pdf.
Form and Instructio
Form W-4 (VIE)
Employee's Withholding Allowance Certificate (Vietnamese Version)
https://www.irs.gov/pub/irs-pdf/fw4vie.pdf.
Form
Form 6198
At-Risk Limitations
https://www.irs.gov/pub/irs-pdf/f6198.pdf.
Form and Instruction
Form W-4 (ZH-S)
Employee's Withholding Allowance Certificate (Chinese—Simple Version)
https://www.irs.gov/pub/irs-pdf/fw4zhs.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i6198.pdf.
Form and Instruction
Form W-4 (ZH-T)
Employee's Withholding Allowance Certificate (Chinese—Traditional Version)
https://www.irs.gov/pub/irs-pdf/fw4zht.pdf.
Form
Form 6251
Alternative Minimum Tax—Individuals
https://www.irs.gov/pub/irs-pdf/f6251.pdf.
Form and Instruction
Form W-4 P
Withholding Certificate for Pension or Annuity Payments
https://www.irs.gov/pub/irs-pdf/fw4p.pdf.
Instruction
Form 6251
https://www.irs.gov/pub/irs-pdf/i6251.pdf.
Form and Instruction
Form W-4 S
Request for Federal Income Tax Withholding from Sick Pay
https://www.irs.gov/pub/irs-pdf/fw4s.pdf.
Form and Instruction
Form 6252
Installment Sale Income
https://www.irs.gov/pub/irs-pdf/f6252.pdf.
Form and Instruction
Form W-4 V
Voluntary Withholding Request
https://www.irs.gov/pub/irs-pdf/fw4v.pdf.
Form
Form 6478
Biofuel Producer Credit
https://www.irs.gov/pub/irs-pdf/f6478.pdf.
Form and Instruction
Form W-4 R
Withholding Certificate for Retirement Payments Other Than Pensions or Annuities
https://www.irs.gov/pub/irs-pdf/fw4r.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i6478.pdf.
Form and Instruction
Form W-7
Application for IRS Individual Taxpayer Identification Number
https://www.irs.gov/pub/irs-pdf/fw7.pdf.
Form
Form 6765
Credit for Increasing Research Activities
https://www.irs.gov/pub/irs-pdf/f6765.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/iw7.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i6765.pdf.
Form
Form W-7 A
Application for Taxpayer Identification Number for Pending U.S. Adoptions
https://www.irs.gov/pub/irs-pdf/fw7a.pdf.
Form and Instruction
Form 6781
Gains and Losses from Section 1256 Contracts and Straddles
https://www.irs.gov/pub/irs-pdf/f6781.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/iw7a.pdf.
Form
Form 7203
S Corporation Shareholder Stock and Debt Basis Limitations
https://www.irs.gov/pub/irs-pdf/f7203.pdf.
Form and Instruction
Form W-7 (SP)
Solicitud de Numero de Indenticacion Personal del Contribuyente del Servico de Impuestos Internos
https://www.irs.gov/pub/irs-pdf/fw7sp.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i7203.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/iw7sp.pdf.
Form
Form 7204
Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes—Provisional Foreign Tax Credit Agreement
Still under development at the time of release of this notice.
Form
Form W-7 (COA)
Certificate of Accuracy for IRS Individual Taxpayer Identification Number
https://www.irs.gov/pub/irs-pdf/fw7coa.pdf.
Instruction
Still under development at the time of release of this notice
Other: Notice 2006-52
https://www.irs.gov/pub/irs-irbs/irb06-26.pdf.
Form
Form 8082
Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
https://www.irs.gov/pub/irs-pdf/f8082.pdf.
Other: Notice 2008-40
https://www.irs.gov/pub/irs-irbs/irb08-14.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8082.pdf.
Other: Publication 972 Tables
https://www.irs.gov/pub/irs-pdf/p972.pdf.
Form
Form 8275
Disclosure Statement
https://www.irs.gov/pub/irs-pdf/f8275.pdf.
Other: TD 9408
https://www.irs.gov/pub/irs-irbs/irb08-33.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8275.pdf.
Other: Rev. Proc. 2004-12
https://www.irs.gov/pub/irs-irbs/irb04-09.pdf.
Form
Form 8275-R
Regulation Disclosure Statement
https://www.irs.gov/pub/irs-pdf/f8275r.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8275r.pdf.
Other: TD 9902
https://www.govinfo.gov/content/pkg/FR-2020-07-23/pdf/2020-15351.pdf?utm_medium=email&utm_campaign=subscription+mailing+list&A1utm_source=federalregister.gov.
Form
Form 8283
Noncash Charitable Contributions
https://www.irs.gov/pub/irs-pdf/f8283.pdf.
Other: TD 9920
https://www.govinfo.gov/content/pkg/FR-2020-10-01/pdf/2020-21777.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8283.pdf.
Other: TD 9924
https://www.govinfo.gov/content/pkg/FR-2020-10-06/pdf/2020-22071.pdf.
Form and Instruction
Form 8332
Release of Claim to Exemption for Child of Divorced or Separated Parents
https://www.irs.gov/pub/irs-pdf/f8332.pdf.
Other: TD 9959
https://www.govinfo.gov/content/pkg/FR-2022-01-04/pdf/2021-27887.pdf.
Form and Instruction
Form 8379
Injured Spouse Claim and Allocation
https://www.irs.gov/pub/irs-pdf/f8379.pdf.
Instruction
https://www.irs.gov/pub/irs-pdf/i8379.pdf.
[FR Doc. 2022-20960 Filed 9-27-22; 8:45 am]
BILLING CODE 4830-01-P
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.