# 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 > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/fr%3A2022-20960 ## Record - **Collection:** Federal Register - **Document type:** Notice - **Published:** September 28, 2022 - **Citation:** 87 FR 58917 ## 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 --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/fr%3A2022-20960. Public record. Not legal advice.