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

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 4, 2024 to be assured of consideration.

ADDRESSES:

Direct all written comments to Andres Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to

pra.comments@irs.gov.

Please include, “OMB Number: 1545-0074—Public Comment Request Notice” in the Subject line.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or copies of this collection can be directed to R. Joseph Durbala, at (202) 317-5746, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at

RJoseph.Durbala@irs.gov.

SUPPLEMENTARY INFORMATION:

Tax Compliance Burden

Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs.

Proposed PRA Submission to OMB

Title:

U.S. Income Tax Return for Individual Taxpayers.

OMB Number:

1545-0074.

Form Numbers:

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 also 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. In filing season 2025, the Internal Revenue Service (IRS) will continue to employ its free direct e-file tax return system (Direct File) as an optional service available to taxpayers with supported tax situations.

It is anticipated that all 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 notice from OMB. 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:

172,900,000.

Preliminary Estimated Time per Respondent (Hours):

13 hrs. 6 mins.

Preliminary Estimated Total Annual Time (Hours):

2,266,000,000.

Preliminary Estimated Total Annual Monetized Time ($):

46,672,000,000.

Preliminary Estimated Total Out-of-Pockets Costs ($):

45,684,000,000.

Preliminary Estimated Total Monetized Burden ($):

92,356,000,000.

Note:

Total Monetized Burden = Total Out-of-Pocket Costs + Total Annual Monetized Time.

Note:

Amounts below are estimates for Fiscal Year (FY) 2025. 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.

ICB Estimates for the 1040/SR/NR/NR-EZ/X Series of Returns and Supporting Forms and Schedules

[FY2025]

FY24

Program change

due to

adjustment

FY25

Number of Respondents

171,800,000

1,100,000

172,900,000

Burden in Hours

2,249,000,000

17,000,000

2,266,000,000

Monetized Time Burden

$46,342,000,000

$330,000,000

$46,672,000,000

Out-of-Pocket Costs

$45,365,000,000

$319,000,000

$45,684,000,000

Total Monetized Burden

$91,707,000,000

$649,000,000

$92,356,000,000

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: August 30, 2024.

Ronald J. Durbala,

IRS Tax Analyst.

Individual Tax Forms

Type

Form No.

Form name

URL

Type

Form No.

Form name

URL

Form

Form 1040

U.S. Individual Income Tax Return

https://www.irs.gov/pub/irs-dft/f1040--dft.pdf

Form

Form 8275-R

Regulation Disclosure Statement

https://www.irs.gov/pub/irs-pdf/f8275r.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040gi.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8275r.pdf

Form

Form 1040 (SP)

U.S Individual Income Tax Return (Spanish version)

https://www.irs.gov/pub/irs-dft/f1040sp--dft.pdf

Form

Form 8283

Noncash Charitable Contributions

https://www.irs.gov/pub/irs-pdf/f8283.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040sp--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8283.pdf

Form

Form 1040 Schedule 1

Form 1040 Schedule 1 Additional Income and Adjustments to Income

https://www.irs.gov/pub/irs-dft/f1040s1--dft.pdf

Form and Instructions

Form 8332

Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

https://www.irs.gov/pub/irs-pdf/f8332.pdf

Form

Form 1040 Schedule 1 (SP)

Additional Income and Adjustments to Income in Spanish

https://www.irs.gov/pub/irs-dft/f1040s1s--dft.pdf

Form and Instructions

Form 8379

Injured Spouse Allocation

https://www.irs.gov/pub/irs-pdf/f8379.pdf

Form

Form 1040 Schedule 2

Additional Taxes

https://www.irs.gov/pub/irs-dft/f1040s2--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8379.pdf

Form

Form 1040 Schedule 2 (SP)

Additional Taxes (Spanish version)

https://www.irs.gov/pub/irs-dft/f1040s2s--dft.pdf

Form and Instructions

Form 8396

Mortgage Interest Credit

https://www.irs.gov/pub/irs-pdf/f8396.pdf

Form

Form 1040 Schedule 3

Additional Credits and Payments

https://www.irs.gov/pub/irs-dft/f1040s3--dft.pdf

Form

Form 8404

Interest Charge on DISC-Related Deferred Tax Liability

https://www.irs.gov/pub/irs-pdf/f8404.pdf

Form

Form 1040 Schedule 3 (SP)

Additional Credits and Payments (Spanish version)

https://www.irs.gov/pub/irs-dft/f1040s3s--dft.pdf

Form and Instructions

Form 8453

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

https://www.irs.gov/pub/irs-pdf/f8453.pdf

Form

Form 1040-C

U.S. Departing Alien Income Tax Return

https://www.irs.gov/pub/irs-pdf/f1040c.pdf

Form and Instructions

Form 8453 (SP)

U.S. Individual Income Tax Transmittal for an IRS e-file Return (Spanish version)

https://www.irs.gov/pub/irs-pdf/f8453sp.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040c.pdf

Form

Form 8582

Passive Activity Loss Limitation

https://www.irs.gov/pub/irs-pdf/f8582.pdf

Form

Form 1040 X

Amended U.S. Individual Income Tax Return

https://www.irs.gov/pub/irs-pdf/f1040x.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8582.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040x--dft.pdf

Form

Form 8582-CR

Passive Activity Credit Limitations

https://www.irs.gov/pub/irs-pdf/f8582cr.pdf

Form

Form 1040 NR

U.S. Nonresident Alien Income Tax Return

https://www.irs.gov/pub/irs-dft/f1040nr--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8582cr.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040nr.pdf

Form

Form 8586

Low-Income Housing Credit

https://www.irs.gov/pub/irs-pdf/f8586.pdf

Form

Form 1040 NR (SP)

U.S. Nonresident Alien Income Tax Return (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f1040nrs.pdf

Form

Form 8594

Asset Acquisition Statement Under Section 1060

https://www.irs.gov/pub/irs-pdf/f8594.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040nrs--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8594.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-dft/f1040nrn--dft.pdf

Form

Form 8606

Nondeductible IRAs

https://www.irs.gov/pub/irs-pdf/f8606.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/f1040nrn.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8606.pdf

Form

1040 NR (Schedule A)

Itemized Deductions

https://www.irs.gov/pub/irs-dft/f1040nra--dft.pdf

Form

Form 8609-A

Annual Statement for Low-Income Housing Credit

https://www.irs.gov/pub/irs-pdf/f8609a.pdf

Form

1040 NR (Schedule A) (SP)

Itemized Deductions (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f1040nra.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8609a.pdf

Form

1040 NR (Schedule OI)

Other Information

https://www.irs.gov/pub/irs-dft/f1040nro--dft.pdf

Form and Instructions

Form 8611

Recapture of Low-Income Housing Credit

https://www.irs.gov/pub/irs-pdf/f8611.pdf

Form

1040 NR (Schedule OI) (SP)

Other Information (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f1040ois.pdf

Form

Form 8615

Tax for Certain Children Who Have Unearned Income

https://www.irs.gov/pub/irs-pdf/f8615.pdf

Form

1040 NR (Schedule P)

Gain or Loss of Foreign Persons from Sale or Exchange of Certain Partnership Interests

https://www.irs.gov/pub/irs-dft/f1040nrp--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8615.pdf

Form

Form 1040-PR

U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Puerto Rico Version)

https://www.irs.gov/pub/irs-pdf/f1040pr.pdf

Form

Form 8621

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

https://www.irs.gov/pub/irs-pdf/f8621.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040pr.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8621.pdf

Form

Form 1040-SR

U.S. Tax Return for Seniors

https://www.irs.gov/pub/irs-pdf/f1040s.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

Form 1040-SR (SP)

Tax Return for Seniors (Spanish version)

https://www.irs.gov/pub/irs-pdf/f1040srs.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8621a.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-dft/f1040ss--dft.pdf

Form and Instructions

Form 8689

Allocation of Individual Income Tax to the U.S. Virgin Islands

https://www.irs.gov/pub/irs-pdf/f8689.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040ss.pdf

Form

Form 8697

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

https://www.irs.gov/pub/irs-pdf/f8697.pdf

Form

Form 1040-SS (SP)

U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish Version)

https://www.irs.gov/pub/irs-dft/f1040sss--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8697.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040sss--dft.pdf

Form

Form 8801

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

https://www.irs.gov/pub/irs-pdf/f8801.pdf

Form

Schedule A (1040)

Itemized Deductions

https://www.irs.gov/pub/irs-dft/f1040sa--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8801.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040sca.pdf

Form and Instructions

Form 8814

Parents' Election to Report Child's Interest and Dividends

https://www.irs.gov/pub/irs-pdf/f8814.pdf

Form

Schedule B (Form 1040)

Interest and Ordinary Dividends

https://www.irs.gov/pub/irs-dft/f1040sb--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8814.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040sb.pdf

Form and Instructions

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

Schedule C (Form 1040)

Profit or Loss from Business

https://www.irs.gov/pub/irs-dft/f1040sc--dft.pdf

Form and Instructions

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

Instructions

https://www.irs.gov/pub/irs-pdf/i1040sc.pdf

Form and Instructions

Form 8820

Orphan Drug Credit

https://www.irs.gov/pub/irs-pdf/f8820.pdf

Form

Schedule C (SP) (Form 1040)

Profit or Loss from Business (Spanish Version)

https://www.irs.gov/pub/irs-dft/f1040scs--dft.pdf

Form

Form 8824

Like-Kind Exchanges

https://www.irs.gov/pub/irs-pdf/f8824.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040scs.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8824.pdf

Form

Schedule D (Form 1040)

Capital Gains and Losses

https://www.irs.gov/pub/irs-dft/f1040sd--dft.pdf

Form and Instructions

Form 8826

Disabled Access Credit

https://www.irs.gov/pub/irs-pdf/f8826.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040sd.pdf

Form

Form 8828

Recapture of Federal Mortgage Subsidy

https://www.irs.gov/pub/irs-pdf/f8828.pdf

Form

Schedule E (Form 1040)

Supplemental Income and Loss

https://www.irs.gov/pub/irs-dft/f1040se--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8828.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040se.pdf

Form

Form 8829

Expenses for Business Use of Your Home

https://www.irs.gov/pub/irs-pdf/f8829.pdf

Form

Schedule EIC (Form 1040)

Earned Income Credit

https://www.irs.gov/pub/irs-dft/f1040sei--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8829.pdf

Form

Schedule EIC (SP) (F. 1040)

Earned Income Credit (Spanish version)

https://www.irs.gov/pub/irs-dft/f1040sep--dft.pdf

Form and Instructions

Form 8833

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

https://www.irs.gov/pub/irs-pdf/f8833.pdf

Form

Schedule F (Form 1040)

Profit or Loss from Farming

https://www.irs.gov/pub/irs-dft/f1040sf--dft.pdf

Form

Form 8834

Qualified Electric Vehicle Credit

https://www.irs.gov/pub/irs-pdf/f8834.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040sf--dft.pdf

Form and Instructions

Form 8835

Renewable Electricity, Refined Coal, and Indian Coal Production Credit

https://www.irs.gov/pub/irs-pdf/f8835.pdf

Form

Schedule F (SP) (Form 1040)

Profit or Loss from Farming (Spanish Version)

https://www.irs.gov/pub/irs-dft/f1040sfs--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8835.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040sfs--dft.pdf

Form and Instructions

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 H (Form 1040)

Household Employment Taxes

https://www.irs.gov/pub/irs-dft/f1040sh--dft.pdf

Form and Instructions

Form 8838-P

Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))

https://www.irs.gov/pub/irs-dft/f8838p--dft.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040sh--dft.pdf

Form

Form 8839

Qualified Adoption Expenses

https://www.irs.gov/pub/irs-pdf/f8839.pdf

Form

Schedule H (SP) (Form 1040)

Household Employment Taxes (Spanish Version)

https://www.irs.gov/pub/irs-dft/f1040shs--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8839.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040shs.pdf

Form and Instructions

Form 8840

Closer Connection Exception Statement for Aliens

https://www.irs.gov/pub/irs-pdf/f8840.pdf

Form

Schedule H (PR) (Form 1040)

Household Employment Taxes (Puerto Rico Version)

https://www.irs.gov/pub/irs-pdf/f1040prh.pdf

Form and Instructions

Form 8843

Statement for Exempt Individuals and Individuals with a Medical Condition

https://www.irs.gov/pub/irs-pdf/f8843.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040prh.pdf

Form and Instructions

Form 8844

Empowerment Zone Employment Credit

https://www.irs.gov/pub/irs-pdf/f8844.pdf

Form

Schedule J (Form 1040)

Income Averaging for Farmers and Fishermen

https://www.irs.gov/pub/irs-dft/f1040sj--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8844.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040sj--dft.pdf

Form

Form 8845

Indian Employment Credit

https://www.irs.gov/pub/irs-pdf/f8845.pdf

Form

Schedule LEP (Form 1040)

Request for Change in Language Preference

https://www.irs.gov/pub/irs-dft/f1040lep--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8845.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040lep.pdf

Form and Instructions

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 LEP (SP) (Form 1040 (SP))

Request for Change in Language Preference (Spanish Version)

https://www.irs.gov/pub/irs-dft/f1040les--dft.pdf

Form

Form 8853

Archer MSAa and Long-Term Care Insurance Contracts

https://www.irs.gov/pub/irs-pdf/f8853.pdf

Form

Schedule R (Form 1040)

Credit for the Elderly or the Disabled

https://www.irs.gov/pub/irs-dft/f1040sr--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8853.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040sr.pdf

Form

Form 8854

Initial and Annual Expatriation Statement

https://www.irs.gov/pub/irs-pdf/f8854.pdf

Form

Schedule SE (Form 1040)

Self-Employment Tax

https://www.irs.gov/pub/irs-dft/f1040sse--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8854.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040sse--dft.pdf

Form

Form 8858

Information Return of U.S. Persons with Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

https://www.irs.gov/pub/irs-pdf/f8858.pdf

Form

Schedule SE (SP) (Form 1040)

Self-Employment Tax (Spanish Version)

https://www.irs.gov/pub/irs-dft/f1040ssp--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8858.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040ssp--dft.pdf

Form

Schedule M (Form 8858)

Transactions Between Foreign Disregarded Entity (FDE) or Foreign Branch (FB)and the Filer or Other Related Entities

https://www.irs.gov/pub/irs-pdf/f8858sm.pdf

Form and Instructions

Form 1040 V

Payment Voucher

https://www.irs.gov/pub/irs-dft/f1040v--dft.pdf

Form

Form 8859

Carryforward of the District of Columbia First-Time Homebuyer Credit

https://www.irs.gov/pub/irs-pdf/f8859.pdf

Form and Instructions

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

Form

Form 8862

Information to Claim Earned Income Credit After Disallowance

https://www.irs.gov/pub/irs-pdf/f8862.pdf

Form and Instructions

Form 1040 ES

Estimate Tax for Individuals

https://www.irs.gov/pub/irs-pdf/f1040es.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8862.pdf

Form and Instructions

Form 1040 ES (NR)

U.S. Estimated Tax for Nonresident Alien Individuals

https://www.irs.gov/pub/irs-pdf/f1040esn.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 and Instructions

Form 1040 ES (PR)

Estimated Federal Tax on Self Employment Income and on Household Employees (Residents of Puerto Rico)

https://www.irs.gov/pub/irs-pdf/f1040esp.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8862sp.pdf

Form

Schedule 8812 (Form 1040)

Credits for Qualifying Children and Other Dependents

https://www.irs.gov/pub/irs-dft/f1040s8--dft.pdf

Form

Form 8863

Education Credits (American Opportunity and Lifetime Learning Credits)

https://www.irs.gov/pub/irs-pdf/f8863.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i1040s8--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8863.pdf

Form

Schedule 8812 (SP) (Form 1040)

Credits for Qualifying Children and Other Dependents (Spanish version)

https://www.irs.gov/pub/irs-dft/f1040s8s--dft.pdf

Form

Form 8864

Biodiesel and Renewable Diesel Fuels Credit

https://www.irs.gov/pub/irs-pdf/f8864.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1040s8s.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8864.pdf

Form

172

Net Operating Losses (NOLs) for Individuals, Estates, and Trusts

Still under development at the time of release of this notice

Form

Form 8865

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

https://www.irs.gov/pub/irs-pdf/f8865.pdf

Form

Form 461

Limitation on Business Losses

https://www.irs.gov/pub/irs-pdf/f461.pdf

Form

Schedule K-1 (Form 8865)

Partner's Share of Income, Deductions, Credits, etc

https://www.irs.gov/pub/irs-pdf/f8865sk1.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i461.pdf

Form

Schedule K-2 (Form 8865)

Partners' Distributive Share Items--International

https://www.irs.gov/pub/irs-pdf/f8865sk2.pdf

Form and Instructions

Form 673

Statement for Claiming Exemption from Withholding on Foreign Earned Income Eligible for the Exclusion(s) Provided by Section 911

https://www.irs.gov/pub/irs-pdf/f673.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 926

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

https://www.irs.gov/pub/irs-pdf/f926.pdf

Form

Schedule O (Form 8865)

Transfer of Property to a Foreign Partnership (Under section 6038B)

https://www.irs.gov/pub/irs-pdf/f8865so.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i926.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

Form 965-A

Individual Report of Net 965 Tax Liability

https://www.irs.gov/pub/irs-pdf/f965a.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8865.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i965a.pdf

Form

Form 8866

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

https://www.irs.gov/pub/irs-pdf/f8866.pdf

Form

Form 965-C

Transfer Agreement Under 965(h)(3)

https://www.irs.gov/pub/irs-pdf/f965c.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8866.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i965c.pdf

Form 8867

Paid Preparer's Due Diligence Checklist

https://www.irs.gov/pub/irs-pdf/f8867.pdf

Form and Instructions

Form 970

Application to Use LIFO Inventory Method

https://www.irs.gov/pub/irs-pdf/f970.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8867.pdf

Form and Instructions

Form 972

Consent of Shareholder to Include Specific Amount in Gross Income

https://www.irs.gov/pub/irs-pdf/f972.pdf

Form

Form 8873

Extraterritorial Income Exclusion

https://www.irs.gov/pub/irs-pdf/f8873.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

Instructions

https://www.irs.gov/pub/irs-pdf/i8873.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i982.pdf

Form and Instructions

Form 8874

New Markets Credit

https://www.irs.gov/pub/irs-pdf/f8874.pdf

Form

Form 1045

Application for Tentative Refund

https://www.irs.gov/pub/irs-pdf/f1045.pdf

Form and Instructions

Form 8878

IRS e-file Signature Authorization for Form 4868 or Form 2350

https://www.irs.gov/pub/irs-pdf/f8878.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1045.pdf

Form and Instructions

Form 8878 SP

IRS e-file Signature Authorization for Form 4868 or Form 2350 (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f8878sp.pdf

Form

Form 1098-F

Fines, Penalties and Other Amounts

https://www.irs.gov/pub/irs-pdf/f1098f.pdf

Form and Instructions

Form 8879

IRS e-file Signature Authorization

https://www.irs.gov/pub/irs-pdf/f8879.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1098f.pdf

Form and Instructions

Form 8879 SP

IRS e-file Signature Authorization (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f8879sp.pdf

Form

Form 1116

Foreign Tax Credit (Individual, Estate, or Trust)

https://www.irs.gov/pub/irs-pdf/f1116.pdf

Form and Instructions

Form 8880

Credit for Qualified Retirement Savings Contributions

https://www.irs.gov/pub/irs-pdf/f8880.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1116.pdf

Form

Form 8881

Credit for Small Employer Pension Plan Startup Costs

https://www.irs.gov/pub/irs-pdf/f8881.pdf

Form and Instructions

Form 1127

Application for Extension of Time for Payment of Tax Due to Undue Hardship

https://www.irs.gov/pub/irs-pdf/f1127.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8881.pdf

Form

Form 1128

Application to Adopt, Change or Retain a Tax Year

https://www.irs.gov/pub/irs-pdf/f1128.pdf

Form and Instructions

Form 8882

Credit for Employer-Provided Child Care Facilities and Services

https://www.irs.gov/pub/irs-pdf/f8882.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i1128.pdf

Form

Form 8886

Reportable Transaction Disclosure Statement

https://www.irs.gov/pub/irs-pdf/f8886.pdf

Form and Instructions

Form 1310

Statement of Person Claiming Refund Due a Deceased Taxpayer

https://www.irs.gov/pub/irs-pdf/f1310.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8886.pdf

Form

Form 2106

Employee Business Expenses

https://www.irs.gov/pub/irs-pdf/f2106.pdf

Form and Instructions

Form 8888

Allocation of Refund (Including Savings Bond Purchases)

https://www.irs.gov/pub/irs-pdf/f8888.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i2106.pdf

Form

Form 8889

Health Savings Accounts (HSAs)

https://www.irs.gov/pub/irs-pdf/f8889.pdf

Form and Instructions

Form 2120

Multiple Support Declaration

https://www.irs.gov/pub/irs-pdf/f2120.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8889.pdf

Form

Form 2210

Underpayment of Estimated Tax by Individuals, Estates, and Trusts

https://www.irs.gov/pub/irs-pdf/f2210.pdf

Form and Instructions

Form 8896

Low Sulfur Diesel Fuel Production Credit

https://www.irs.gov/pub/irs-pdf/f8896.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i2210.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 2210-F

Underpayment of Estimated Tax by Farmers and Fishermen

https://www.irs.gov/pub/irs-pdf/f2210f.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8898.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i2210f.pdf

Form

Form 8900

Qualified Railroad Track Maintenance Credit

https://www.irs.gov/pub/irs-pdf/f8900.pdf

Form and Instructions

Form 2350

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

https://www.irs.gov/pub/irs-pdf/f2350.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8900.pdf

Form and Instructions

Form 2350 SP

Application for Extension of Time to File U.S. Income Tax Return (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f2350sp.pdf

Form

Form 8903

Domestic Production Activities Deduction

https://www.irs.gov/pub/irs-pdf/f8903.pdf

Form

Form 2441

Child and Dependent Care Expenses

https://www.irs.gov/pub/irs-pdf/f2441.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8903.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i2441.pdf

Form and Instructions

Form 8906

Distilled Spirits Credit

https://www.irs.gov/pub/irs-pdf/f8906.pdf

Form

Form 2555

Foreign Earned Income

https://www.irs.gov/pub/irs-pdf/f2555.pdf

Form

Form 8908

Energy Efficient Home Credit

https://www.irs.gov/pub/irs-pdf/f8908.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i2555.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8908.pdf

Form

Form 3115

Application for Change in Accounting Method

https://www.irs.gov/pub/irs-pdf/f3115.pdf

Form

Form 8910

Alternative Motor Vehicle Credit

https://www.irs.gov/pub/irs-pdf/f8910.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i3115.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8910.pdf

Form

Form 3468

Investment Credit

https://www.irs.gov/pub/irs-pdf/f3468.pdf

Form

Form 8911

Alternative Fuel Vehicle Refueling Property Credit

https://www.irs.gov/pub/irs-pdf/f8911.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i3468.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8911.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

Schedule A (Form 8911)

Alternative Fuel Vehicle Refueling Property

https://www.irs.gov/pub/irs-dft/f8911sa--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i3520.pdf

Form

Form 8912

Credit to Holders of Tax Credit Bonds

https://www.irs.gov/pub/irs-pdf/f8912.pdf

Form

Form 3520-A

Annual Information Return of Foreign Trust With a U.S. Owner

https://www.irs.gov/pub/irs-dft/f3520a--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8912.pdf

Instructions

https://www.irs.gov/pub/irs-dft/i3520a--dft.pdf

Form

Form 8915-C

Qualified 2018 Disaster Retirement Plan Distributions and Repayments

https://www.irs.gov/pub/irs-pdf/f8915c.pdf

Form

Form 3800

General Business Credit

https://www.irs.gov/pub/irs-pdf/f3800.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8915c.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i3800.pdf

Form

Form 8915-D

Qualified 2019 Disaster Retirement Plan Distributions and Repayments

https://www.irs.gov/pub/irs-pdf/f8915d.pdf

Form

Form 3903

Moving Expenses

https://www.irs.gov/pub/irs-pdf/f3903.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8915d.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i3903.pdf

Form

Form 8915-F

Qualified Disaster Retirement Plan Distributions and Repayments

https://www.irs.gov/pub/irs-pdf/f8915f.pdf

Form

Form 4070

Employee's Report of Tips to Employer

Instructions

https://www.irs.gov/pub/irs-pdf/i8915f.pdf

Form

Form 4070A

Employee's Daily Record of Tips

Form and Instructions

Form 8919

Uncollected Social Security and Medicare Tax on Wages

https://www.irs.gov/pub/irs-pdf/f8919.pdf

Form

Form 4136

Credit for Federal Tax Paid on Fuels

https://www.irs.gov/pub/irs-pdf/f4136.pdf

Form

Form 8925

Report of Employer-Owned Life Insurance Contracts

https://www.irs.gov/pub/irs-pdf/f8925.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i4136.pdf

Form and Instructions

Form 8932

Credit for Employer Differential Wage Payments

https://www.irs.gov/pub/irs-pdf/f8932.pdf

Form and Instructions

Form 4137

Social Security and Medicare Tax on Unreported Tip Income

https://www.irs.gov/pub/irs-pdf/f4137.pdf

Form

Form 8933

Carbon Oxide Sequestration Credit

https://www.irs.gov/pub/irs-pdf/f8933.pdf

Form

Form 4255

Recapture of Investment Credit

https://www.irs.gov/pub/irs-pdf/f4255.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8933.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i4255.pdf

Form

Schedule A (Form 8933)

Disposal or Enhanced Oil Recovery Owner Certification

https://www.irs.gov/pub/irs-dft/f8933sa--dft.pdf

Form and Instructions

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

Schedule B (Form 8933)

Disposal Operator Certification

https://www.irs.gov/pub/irs-dft/f8933sb--dft.pdf

Form

Form 4562

Depreciation and Amortization (Including Information on Listed Property)

https://www.irs.gov/pub/irs-pdf/f4562.pdf

Form

Schedule C (Form 8933)

Enhanced Oil Recovery Operator Certification

https://www.irs.gov/pub/irs-dft/f8933sc--dft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i4562.pdf

Form

Schedule D (Form 8933)

Recapture Certification

https://www.irs.gov/pub/irs-dft/f8933sd--dft.pdf

Form and Instructions

Form 4563

Exclusion of Income for Bona Fide Residents of American Samoa

https://www.irs.gov/pub/irs-pdf/f4563.pdf

Form

Schedule E (Form 8933)

Election Certification

https://www.irs.gov/pub/irs-dft/f8933se--dft.pdf

Form

Form 4684

Causalities and Thefts

https://www.irs.gov/pub/irs-pdf/f4684.pdf

Form and Instructions

Form 8936

Clean Vehicle Credits

https://www.irs.gov/pub/irs-pdf/f8936.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i4684.pdf

Instructions

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

Schedule A (Form 8936)

Clean Vehicle Credit Amount

https://www.irs.gov/pub/irs-pdf/f8936sa.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i4797.pdf

Form

Form 8941

Credit for Small Employer Health Insurance Premiums

https://www.irs.gov/pub/irs-pdf/f8941.pdf

Form and Instructions

Form 4835

Farm Rental Income and Expenses

https://www.irs.gov/pub/irs-pdf/f4835.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8941.pdf

Form and Instructions

Form 4852

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

https://www.irs.gov/pub/irs-pdf/f4852.pdf

Form

Form 8949

Sales and other Dispositions of Capital Assets

https://www.irs.gov/pub/irs-pdf/f8949.pdf

Form and Instructions

Form 4852 (SP)

Substitute for Form W-2, Wage and Tax Statement or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f4852sp.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8949.pdf

Form and Instructions

Form 4868

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

https://www.irs.gov/pub/irs-pdf/f4868.pdf

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 Instructions

Form 4868 SP

Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f4868sp.pdf

Form

Form 8962

Premium Tax Credit (PTC)

https://www.irs.gov/pub/irs-pdf/f8962.pdf

Form and Instructions

Form 4952

Investment Interest Expense Deduction

https://www.irs.gov/pub/irs-pdf/f4868.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8962.pdf

Form and Instructions

Form 4970

Tax on Accumulation Distribution of Trusts

https://www.irs.gov/pub/irs-pdf/f4970.pdf

Form

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 Instructions

Form 4972

Tax on Lump-Sum Distributions

https://www.irs.gov/pub/irs-pdf/f4972.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8993.pdf

Form and Instructions

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/f4868.pdf

Form

Form 8994

Employer Credit for Paid Family and Medical Leave

https://www.irs.gov/pub/irs-pdf/f8994.pdf

Form and Instructions

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

Instructions

https://www.irs.gov/pub/irs-pdf/i8994.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

Form

Form 8995

Qualified Business Income Deduction Simplified Computation

https://www.irs.gov/pub/irs-pdf/f8995.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i5329.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8995.pdf

Form

Form 5405

Repayment of the First-Time Homebuyer Credit

https://www.irs.gov/pub/irs-pdf/f5405.pdf

Form

Form 8995-A

Qualified Business Income Deduction

https://www.irs.gov/pub/irs-pdf/f8995a.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i5405.pdf

Form

Schedule A (Form 8995-A)

Specified Service Trades or Businesses

https://www.irs.gov/pub/irs-pdf/f8995aa.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 B (Form 8995-A)

Aggregation of Business Operations

https://www.irs.gov/pub/irs-pdf/f8995ab.pdf

Form

Schedule J (Form 5471)

Accumulated Earnings and Profits (E&P) of Controlled Foreign Corporations

https://www.irs.gov/pub/irs-pdf/f5471sj.pdf

Form

Schedule C (Form 8995-A)

Loss Netting And Carryforward

https://www.irs.gov/pub/irs-pdf/f8995ac.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

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 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

Instructions

https://www.irs.gov/pub/irs-pdf/i8995a.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i5471.pdf

Form

Form 9000

Alternative Media Preference

https://www.irs.gov/pub/irs-pdf/f9000.pdf

Form

Form 5695

Residential Energy Credits

https://www.irs.gov/pub/irs-pdf/f5695.pdf

Form

Form 9000 (SP)

Alternative Media Preference (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f9000sp.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i5695.pdf

Form and Instructions

Form 9465

Installment Agreement Request

https://www.irs.gov/pub/irs-pdf/f9465.pdf

Form

Form 5713

International Boycott Report

https://www.irs.gov/pub/irs-pdf/f5713.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i9465.pdf

Form

Schedule A (Form 5713)

International Boycott Factor (Section 999(c)(1))

https://www.irs.gov/pub/irs-pdf/f5713sa.pdf

Form and Instructions

Form 9465 SP

Installment Agreement Request (Spanish Version)

https://www.irs.gov/pub/irs-pdf/f9465sp.pdf

Form

Schedule B (Form 5713)

Specifically Attributable Taxes and Income (Section 999(c)(2))

https://www.irs.gov/pub/irs-pdf/f5713sb.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i9465sp.pdf

Form

Schedule C (Form 5713)

Tax Effect of the International Boycott Provisions

https://www.irs.gov/pub/irs-pdf/f5713sc.pdf

Form

Form T (Timber)

Forest Activities Schedule

https://www.irs.gov/pub/irs-pdf/ft.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i5713.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/it.pdf

Form

Form 5884

Work Opportunity Credit

https://www.irs.gov/pub/irs-pdf/f5884.pdf

Form and Instructions

Form W-4

Employee's Withholding Certificate

https://www.irs.gov/pub/irs-pdf/fw4.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i5884.pdf

Form and Instructions

Form W-4 (SP)

Employee's Withholding Certificate (Spanish Version)

https://www.irs.gov/pub/irs-pdf/fw4sp.pdf

Form

Form 5884-A

Employee Retention Credit

https://www.irs.gov/pub/irs-pdf/f5884a.pdf

Form and Instructions

Form W-4 (KO)

Employee's Withholding Certificate (Korean Version)

https://www.irs.gov/pub/irs-pdf/fw4ko.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i5884a.pdf

Form and Instructions

Form W-4 (RU)

Employee's Withholding Certificate (Russian Version)

https://www.irs.gov/pub/irs-pdf/fw4ru.pdf

Form

Form 6198

At-Risk Limitations

https://www.irs.gov/pub/irs-pdf/f6198.pdf

Form and Instructions

Form W-4 (VIE)

Employee's Withholding Certificate (Vietnamese Version)

https://www.irs.gov/pub/irs-pdf/fw4vie.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i6198.pdf

Form and Instructions

Form W-4 (ZH-S)

Employee's Withholding Certificate (Chinese-Simple Version)

https://www.irs.gov/pub/irs-pdf/fw4zhs.pdf

Form

Form 6251

Alternative Minimum Tax-Individuals

https://www.irs.gov/pub/irs-pdf/f6251.pdf

Form and Instructions

Form W-4 (ZH-T)

Employee's Withholding Certificate (Chinese-Traditional Version)

https://www.irs.gov/pub/irs-pdf/fw4zht.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i6251.pdf

Form and Instructions

Form W-4 P

Withholding Certificate for Pension or Annuity Payments

https://www.irs.gov/pub/irs-pdf/fw4p.pdf

Form and Instructions

Form 6252

Installment Sale Income

https://www.irs.gov/pub/irs-pdf/f6252.pdf

Form and Instructions

Form W-4 S

Request for Federal Income Tax Withholding from Sick Pay

https://www.irs.gov/pub/irs-pdf/fw4s.pdf

Form

Form 6478

Biofuel Producer Credit

https://www.irs.gov/pub/irs-pdf/f6478.pdf

Form and Instructions

Form W-4 V

Voluntary Withholding Request

https://www.irs.gov/pub/irs-pdf/fw4v.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i6478.pdf

Form and Instructions

Form W-4 R

Withholding Certificate for Retirement Payments Other Than Pensions or Annuities

https://www.irs.gov/pub/irs-pdf/fw4r.pdf

Form

Form 6765

Credit for Increasing Research Activities

https://www.irs.gov/pub/irs-pdf/f6765.pdf

Form and Instructions

Form W-7

Application for IRS Individual Taxpayer Identification Number

https://www.irs.gov/pub/irs-pdf/fw7.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i6765.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/iw7.pdf

Form and Instructions

Form 6781

Gains and Losses from Section 1256 Contracts and Straddles

https://www.irs.gov/pub/irs-pdf/f6781.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

Form 7203

S Corporation Shareholder Stock and Debt Basis Limitations

https://www.irs.gov/pub/irs-pdf/f7203.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/iw7a.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i7203.pdf

Form and Instructions

Form W-7 (SP)

Application for IRS Individual Taxpayer Identification Number (Spanish Version)

https://www.irs.gov/pub/irs-pdf/fw7sp.pdf

Form

Form 7204

Consent to Extend the Time to Assess Tax Related to Contested Foreign Income Taxes-Provisional Foreign Tax Credit Agreement

https://www.irs.gov/pub/irs-pdf/f7204.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/iw7sp.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i7204.pdf

Form

Form W-7 (COA)

Certificate of Accuracy for IRS Individual Taxpayer Identification Number

https://www.irs.gov/pub/irs-pdf/fw7coa.pdf

Form

Form 7205

Energy Efficient Commercial Buildings Deduction

https://www.irs.gov/pub/irs-pdf/f7205.pdf

Form

15620

Section 83(b) Election

Still under development at the time of release of this notice.

Instructions

https://www.irs.gov/pub/irs-pdf/i7205.pdf

Other: Notice 2006-52

https://www.irs.gov/pub/irs-irbs/irb06-26.pdf

Form

Form 7206

Self-Employed Health Insurance Deduction

https://www.irs.gov/pub/irs-pdf/f7206.pdf

Other: Notice 2008-40

https://www.irs.gov/pub/irs-irbs/irb08-14.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i7206.pdf

Other: Notice 2024-60

https://www.irs.gov/pub/irs-drop/n-24-60.pdf

Form

Form 7207

Advanced Manufacturing Production Credit

https://www.irs.gov/pub/irs-pdf/f7207.pdf

Other: Publication 972 Tables

https://www.irs.gov/pub/irs-pdf/p972.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i7207.pdf

Other: Rev. Proc. 2004-12

https://www.irs.gov/pub/irs-irbs/irb04-09.pdf

Form

Form 7210

Clean Hydrogen Production Credit

https://www.irs.gov/pub/irs-pdf/f7210.pdf

Rev. Proc. 2019-38

https://www.irs.gov/pub/irs-drop/rp-19-38.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i7210.pdf

Rev. Proc. 2024-09

https://www.irs.gov/pub/irs-drop/rp-24-09.pdf

Form

Form 7211

Clean Electricity Production Credit

https://www.irs.gov/pub/irs-dft/f7211--dft.pdf

Rev. Proc. 2024-23

https://www.irs.gov/pub/irs-drop/rp-24-23.pdf

Instructions

Still under development at the time of release of this notice

Other: TD 8400

Copy available upon request.

Form

Form 7213

Nuclear Power Production Credit

https://www.irs.gov/pub/irs-pdf/f7213.pdf

Other: TD 9764

https://www.govinfo.gov/content/pkg/CRECB-2016-pt4/pdf/CRECB-2016-pt4-Pg5756-6.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i7213.pdf

Other: TD 9408

https://www.irs.gov/pub/irs-irbs/irb08-33.pdf

Form

Form 7217

Partner's Report of Property Distributed by a Partnership

https://www.irs.gov/pub/irs-dft/f7217--dft.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

Instructions

Still under development at the time of release of this notice

Other: TD 9920

https://www.govinfo.gov/content/pkg/FR-2020-10-01/pdf/2020-21777.pdf

Form

Form 7218

Clean Fuel Production Credit

https://www.irs.gov/pub/irs-dft/f7218--dft.pdf

Other: TD 9924

https://www.govinfo.gov/content/pkg/FR-2020-10-06/pdf/2020-22071.pdf

Instructions

Still under development at the time of release of this notice

Other: TD 9959

https://www.govinfo.gov/content/pkg/FR-2022-01-04/pdf/2021-27887.pdf

Form

Form 8082

Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

https://www.irs.gov/pub/irs-pdf/f8082.pdf

Other: TD 9993

https://www.govinfo.gov/content/pkg/FR-2024-08-22/html/2024-18576.htm

Instructions

Form 8082

https://www.irs.gov/pub/irs-pdf/i8082.pdf

Other: TD 9998

https://www.govinfo.gov/content/pkg/FR-2024-06-25/pdf/2024-13331.pdf

Form

Form 8275

Disclosure Statement

https://www.irs.gov/pub/irs-pdf/f8275.pdf

Other: TD 9999

https://www.govinfo.gov/content/pkg/FR-2024-06-28/pdf/2024-13844.pdf

Instructions

https://www.irs.gov/pub/irs-pdf/i8275.pdf

[FR Doc. 2024-19918 Filed 9-4-24; 8:45 am]

BILLING CODE 4830-01-P