Proposed Collection; Comment Request for Trust and Estate Income Tax Returns and Related Forms

Federal RegisterSep 10, 2024

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment Request for Trust and Estate Income Tax Returns and Related Forms

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice and request for comments.

SUMMARY:

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). The IRS is soliciting comments on Trust and Estate Income Tax Returns and Related Forms.

DATES:

Written comments should be received on or before November 12, 2024 to be assured of consideration.

ADDRESSES:

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

pra.comments@irs.gov.

Include 1545-0092 or Trust and Estate Income Tax Returns and Related Forms in the subject line.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or copies of the form and instructions should be directed to Jason Schoonmaker at (801) 620-2128, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at

jason.m.schoonmaker@irs.gov.

SUPPLEMENTARY INFORMATION:

Change in PRA Approval of Forms Used by Trusts and Estates

Under the PRA, OMB assigns a control number to each “collection of information” that it reviews and approves for use by an agency. A single information collection may consist of one or more forms, recordkeeping requirements, and/or third-party disclosure requirements. Under the PRA and OMB regulations, agencies have the discretion to seek separate OMB approvals for forms, recordkeeping requirements, and third-party reporting requirements or to combine any number of forms, recordkeeping requirements, and/or third-party disclosure requirements (usually related in subject matter) under one OMB Control Number. Agency decisions on whether to group individual requirements under a single OMB Control Number or to disaggregate them and request separate OMB Control Numbers are based largely on considerations of administrative practicality.

The PRA also requires agencies to estimate the burden for each collection of information. Accordingly, each OMB Control Number has an associated burden estimate. The burden estimates for each control number are displayed in (1) the PRA notices that accompany collections of information, (2)

Federal Register

notices such as this one, and (3) in OMB's database of approved information collections. If more than one form, recordkeeping requirement, and/or third-party disclosure requirement is approved under a single control number, then the burden estimate for that control number reflects the burden associated with all of the approved forms, recordkeeping requirements, and/or third-party disclosure requirements.

As described below under the heading “Updated Burden Estimate Methodology,” the IRS's currently accepted burden estimate methodology, referred to as the IRS Taxpayer Burden Model, is based on taxpayers' tax reporting experience taking into account, among other things, the forms and schedules used by those taxpayers and the recordkeeping and other activities needed to complete those forms. The transition of the trust and estate income tax reporting burden represents the IRS's continued effort to improve the ability of IRS to measure the burden imposed on various groups of taxpayers by the federal tax system. While the improved methodology provides a more accurate and comprehensive description of the trust and estate income tax reporting burden, it will not provide burden estimates on a form-by-form basis, as has been done under the previous methodology. When the prior model, known as the legacy Arthur D. Little (ADL) model was developed in the mid-1980s, almost all tax returns were prepared manually, either by the taxpayer or a paid provider. In this context, it was determined that estimating burden on a form-by-form, line-by-line basis was an appropriate methodology. Trust and estate income tax returns are increasingly being prepared using software or with preparer assistance. In this current reporting environment, in which many taxpayers' activities are no longer as directly associated with particular forms, estimating burden on a form-by-form basis is not an appropriate method of estimating taxpayer burden. The IRS Taxpayer Burden Model, which takes into account broader and more comprehensive taxpayer characteristics and activities, provides a much more accurate and useful estimate of taxpayer burden.

Currently, there are 152 forms and 27 regulations used by trust and estates pertaining to their income tax reporting

requirements. These include Forms 1041, 1041 A, 1041 ES, 1041 ES (OCR), 1041 N, 1041 QFT, 1041 SCH D, 1041 SCH I, 1041 SCH J, 1041 SCH K-1, 1041 T, 1041 V, 172, 461, 926, 965 A, 982, 1040 SCH C, 1040 SCH E, 1040 SCH F, 1040 SCH H, 1045, 1065 SCH D, 1065 SCH K-2, 1116, 1116 SCH B, 1116 SCH C, 2210, 2210 F, 2439, 3115, 3468, 3800, 4136, 4255, 4562, 4684, 4797, 4952, 4970, 4972, 5227, 5329, 5471, 5471 SCH E, 5471 SCH G1, 5471 SCH H, 5471 SCH I1, 5471 SCH J, 5471 SCH M, 5471 SCH O, 5471 SCH P, 5471 SCH Q, 5471 SCH R, 5713, 5713 SCH B, 5713 SCH C, 5884, 5884 A, 6198, 6252, 6478, 6765, 6781, 7205, 7207, 7210, 7211, 7213, 7217, 7218, 8082, 8275, 8275 R, 8453 FE, 8582, 8582 CR, 8586, 8594, 8609 A, 8611, 8621, 8697, 8801, 8820, 8824, 8825, 8826, 8829, 8830, 8833, 8835, 8844, 8845, 8846, 8855, 8858, 8858 SCH M, 8864, 8865, 8865 SCH G, 8865 SCH H, 8865 SCH K-1, 8865 SCH K-2, 8865 SCH K-3, 8865 SCH O, 8865 SCH P, 8866, 8873, 8879 F, 8881, 8882, 8886, 8896, 8903, 8904, 8908, 8910, 8911, 8911 SCH A, 8912, 8918, 8932, 8933, 8933 SCH A, 8933 SCH B, 8933 SCH C, 8933 SCH D, 8933 SCH E, 8933 SCH F, 8936, 8938, 8941, 8949, 8960, 8978, 8978 SCH A, 8990, 8992, 8992 SCH A, 8994, 8995, 8995 A, 8995 A SCH A, 8995 A SCH B, 8995 A SCH C, 8995 A SCH D, 8997, 8582-CR, 8609-A, T, and their schedules (see the Appendix to this notice). For most of these forms, IRS has in the past obtained separate OMB approvals under unique OMB Control Numbers and separate burden estimates.

The IRS Taxpayer Burden Model methodology estimates the aggregate burden imposed on trusts and estates, based upon their reporting-related characteristics and activities. IRS therefore will seek OMB approval of all 152 trust and estate income tax forms as a single “collection of information.” The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545-0092, which is currently assigned to Form 1041. OMB Control Number 1545-0092 will be displayed on all trust and estate income tax forms and related information collections. As a result of this change, burden estimates for trust and estate income taxes will now be displayed differently in PRA Notices on tax forms and other information collections, and in

Federal Register

notices. This new way of displaying burden is presented below under the heading “Proposed PRA Submission to OMB.”

Updated Burden Estimate Methodology

The IRS Taxpayer Burden Model methodology revises the estimates of the levels of burden experienced by trusts and estates when complying with their federal reporting requirements pertaining to income taxes. It replaces the legacy ADL model methodology developed in the mid-1980s. Since that time, improved technology and modeling sophistication have enabled the IRS to improve the burden estimates. The IRS Taxpayer Burden Model methodology provides taxpayers and the IRS with a more comprehensive understanding of the current levels of taxpayer burden. It reflects major changes over the past two decades in the way taxpayers prepare and file their returns. The IRS Taxpayer Burden Model methodology also represents a substantial step forward in the IRS's ability to assess likely impacts of administrative and legislative changes on trusts and estates.

The IRS Taxpayer Burden Model methodology focuses on the characteristics and activities of trusts and estates rather than solely focusing on the forms they file. Key determinants of taxpayer burden in the model are the type of trust or estate, the number of beneficiaries, level of the trust or estate's income, and the complexity of the trust or estate's income generated from assets and investments. Indicators of tax law and administrative complexity, as reflected in the tax forms and instructions, are incorporated into the model. Tax compliance burden does not include a taxpayer's tax liability, economic inefficiencies caused by sub-optimal choices related to tax deductions or credits, or psychological costs. The legacy ADL model methodology primarily focused on the number of line items of each tax form. The changes between the old and new burden estimates are due to the improved ability of the IRS Taxpayer Burden Model methodology to measure burden and the expanded scope of what is measured. These changes create a one-time shift in the estimate of imposed burden. It is important to note that the difference between the legacy ADL estimate and the IRS Taxpayer Burden Model estimate do not reflect any change in the actual burden imposed by taxpayers.

Methodology

Burden is defined as the time and out-of-pocket costs incurred by taxpayers to comply with their federal tax reporting responsibilities. As has been done for individual taxpayer burden since 2005, business entity burden since 2014, tax-exempt organization burden since 2018, and employer taxpayer burden since 2023, both the time expended and the out-of-pocket costs for trusts and estates are estimated. The IRS Taxpayer Burden Model methodology relies on surveys that gather data about time and out-of-pocket costs that trusts and estates spend on pre-filing and filing activities. The methodology establishes econometric relationships between tax return characteristics and reported compliance costs. The methodology controls for the substitution of time and money by monetizing time and reporting total compliance costs in dollars. This methodology better reflects taxpayer compliance burden, because in a world of electronic tax preparation, time and out-of-pocket costs are governed by the information required rather than the form on which it is ultimately reported. Importantly, even where various trusts and estates complete the same tax form lines, the new methodology differentiates the cost incurred to complete those forms based on characteristics of those trusts and estates. Key characteristics that serve as coefficients in the trust and estates reporting burden model are:

• Type of trust or estate

• Level of income

• Complexity of income and deductions

• Number of beneficiaries

The IRS Taxpayer Burden Model methodology is based on survey data collected using the following stratification for trusts and estates:

Form 1041 Strata

Fiduciary code

Income level

1 = Estate

<$5

5-999

1,000-4,999

5,000-24,999

25,000-74,999

75,000-149,999

>=150,000

2 = Simple Trust

5-999

1,000-4,999

5,000-24,999

25,000-74,999

75,000-149,999

>=150,000

3 = Complex Trust

5-999

1,000-4,999

5,000-24,999

25,000-74,999

75,000-149,999

>=150,000

4 = Nontaxable Grantor Trust

Any

5 = Bankruptcy Trust Ch. 7

Any

6 = Bankruptcy Trust Ch. 11

Any

8 = Qualified Dividend Trust

>=5

9 = Pooled Investment Funds

>=5

Source: IRS:RAAS:KDA (08-23-2024).

Proposed PRA Submission to OMB

Title:

Trust and Estate Income Tax Returns and related Forms.

OMB Number:

1545-0092.

Form Numbers:

1041, 1041 A, 1041 ES, 1041 ES (OCR), 1041 N, 1041 QFT,

1041 SCH D, 1041 SCH I, 1041 SCH J, 1041 SCH K-1, 1041 T, 1041 V, 172, 461, 926, 965 A, 982, 1040 SCH C, 1040 SCH E, 1040 SCH F, 1040 SCH H, 1045, 1065 SCH D, 1065 SCH K-2, 1116, 1116 SCH B, 1116 SCH C, 2210, 2210 F, 2439, 3115, 3468, 3800, 4136, 4255, 4562, 4684, 4797, 4952, 4970, 4972, 5227, 5329, 5471, 5471 SCH E, 5471 SCH G1, 5471 SCH H, 5471 SCH I1, 5471 SCH J, 5471 SCH M, 5471 SCH O, 5471 SCH P, 5471 SCH Q, 5471 SCH R, 5713, 5713 SCH B, 5713 SCH C, 5884, 5884 A, 6198, 6252, 6478, 6765, 6781, 7205, 7207, 7210, 7211, 7213, 7217, 7218, 8082, 8275, 8275 R, 8453 FE, 8582, 8582 CR, 8586, 8594, 8609 A, 8611, 8621, 8697, 8801, 8820, 8824, 8825, 8826, 8829, 8830, 8833, 8835, 8844, 8845, 8846, 8855, 8858, 8858 SCH M, 8864, 8865, 8865 SCH G, 8865 SCH H, 8865 SCH K-1, 8865 SCH K-2, 8865 SCH K-3, 8865 SCH O, 8865 SCH P, 8866, 8873, 8879 F, 8881, 8882, 8886, 8896, 8903, 8904, 8908, 8910, 8911, 8911 SCH A, 8912, 8918, 8932, 8933, 8933 SCH A, 8933 SCH B, 8933 SCH C, 8933 SCH D, 8933 SCH E, 8933 SCH F, 8936, 8938, 8941, 8949, 8960, 8978, 8978 SCH A, 8990, 8992, 8992 SCH A, 8994, 8995, 8995 A, 8995 A SCH A, 8995 A SCH B, 8995 A SCH C, 8995 A SCH D, 8997, 8582-CR, 8609-A, T, and associated schedules.

Abstract:

These forms are used by trusts and estates to comply with their income tax reporting requirement. The data is used to verify that the items reported on the forms are correct.

Current Actions:

The burden estimation methodology for trust and estate tax is being transitioned from the legacy Arthur D. Little (ADL) methodology to the IRS Taxpayer Burden Model. The changes discussed above result in a burden hour estimate of 69,000,000 hours, a decrease in total estimated time burden of 327,470,339 hours. The newly reported total out-of-pocket costs is $6,124,000,000 and total monetized burden is $11,164,000,000. The change related to the transition of the burden estimate from the legacy adl model methodology to the IRS Taxpayer Burden Model, is a one-time change. In addition, changes are being made to the forms to be current with enacted legislation.

Type of Review:

Revision of currently approved collections.

Affected Public:

Trusts and Estates.

Estimated Number of Respondents:

3,070,000.

Estimated Time per Respondent (Hours):

22 hours, 29 minutes.

Estimated Total Annual Time (Hours):

69,000,000 hours.

Estimated Total Annual Monetized Time ($):

5,040,000,000.

Estimated Annual Monetized Time per Respondent ($):

1,642.

Estimated Total Out-of-Pocket Costs ($):

6,124,000,000.

Estimated Out-of-Pocket Cost per Respondent ($):

1,995.

Estimated Total Monetized Burden ($):

11,164,000,000.

Estimated Monetized Burden per Respondent ($):

3,637.

Note:

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

Fiscal Year (FY) 2025 Burden Total Estimates for Trust and Estate Income Tax Forms, Schedules, and Regulations

[FY25]

FY23 to 24

Program change

due to

adjustment

Program

change due

to new

legislation

Program

change

due to

agency

FY 25

Number of Respondents

* 19,120,534

(16,050,534)

** 3,070,000

Burden in Hours

396,470,339

(327,470,339)

69,000,000

Monetized time Burden

$5,040,000,000

Out-of-Pocket Costs

$6,124,000,000

Total Monetized Burden ***

$11,164,000,000

Source: IRS:RAAS:KDA (07-08-2024).

* FY

responses per year is a count of all forms and schedules filed under legacy ADL Model methodology.

** FY25 responses per year is a count of all taxpayers under the IRS Taxpayer Burden Model methodology. This approach is also used for OMB 1545-0074 (individuals), 1545-0123 (business entities), 1545-0029 (employment tax), and 1545-0047 (tax-exempt organizations).

*** Total monetized burden = Total Out-of-Pocket Costs + Total Annual Monetized Time Note: Reported time and cost burdens are national averages and do not necessarily reflect a “typical case.” Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding.

The following additional breakouts of average burden are provided for transparency in understanding the average estimated burden experienced by taxpayers. Table 1 shows the average burden by filers of Form 1041. Table 2 shows the average burden by total income. Table 3 shows the average burden by the number of K-1s attached to the Form 1041.

Table 1—FY2025 Average Burden Projections by Entity Type

Entity type

Percent

of filed

Form 1041 **

Average time

(hrs.)

Average

out-of-pocket

costs

Average

monetized

burden

Simple Trust

$1,400

$2,900

Complex Trust *

2,000

3,800

Decedent Estate

4,100

7,100

Grantor Trust

1,500

1,900

Qualified Disability Trust

800

1,900

Pooled Income Fund

2,000

2,900

Source: IRS:RAAS:KDA (07-08-2024).

* The category of Complex Trusts includes Chapter 7 and Chapter 11 Bankruptcy Estates.

** Percentages based on Tax Year 2022 filings.

Table 2—FY2025 Average Burden Projections by Total Income *

Total Income

Average time

(hrs.)

Average

out-of-pocket

costs

Average

monetized

burden

Table 2A—Simple Trusts

1. <$1

$800

$1,700

2. $1 to $5,000

900

1,800

3. $5,001 to $10,000

1,100

2,300

4. $10,001 to $50,000

1,400

2,900

5. >$50,000

2,700

5,600

Table 2B—Complex Trusts, Qualified Disability Trusts, Pooled Income Funds, Chapter 7 and 11 Bankruptcy Estates

1. <$1

900

1,700

2. $1 to $5,000

1,000

1,900

3. $5,001 to $10,000

1,300

2,500

4. $10,001 to $50,000

1,800

3,400

5. >$50,000

5,200

10,000

Table 2C—Decedent Estates

1. <$1

2,800

4,800

2. $1 to $5,000

3,100

5,300

3. $5,001 to $10,000

3,900

6,800

4. $10,001 to $50,000

5,100

8,900

5. >$50,000

8,100

14,100

Source: IRS:RAAS:KDA (07-08-2024).

* Grantor trusts are not reflected in this table because income from a grantor trust is generally reported on the grantor's tax return.

Table 3—FY2025 Average Burden Projections by Number of K-1s Attached *

Number of K-1s

Average time

(hrs.)

Average

out-of-pocket

costs

Average

monetized

burden

Table 3A—Simple Trusts

$900

$1,900

1-5

1,400

2,900

6-10

2,600

5,500

>10

5,000

10,400

Table 3B—Complex Trusts, Qualified Disability Trusts, Pooled Income Funds, Ch. 7 and 11 Bankruptcy Estates

1,300

2,500

1-5

2,300

4,400

6-10

4,200

8,100

>10

7,700

14,600

Table 3C—Decedent Estates

3,200

5,600

1-5

4,700

8,200

6-10

6,600

11,400

>10

9,000

15,700

Source: IRS:RAAS:KDA (07-08-2024).

* Grantor trusts are not reflected in this table because they do not use Schedule K-1s. See Instructions to Form 1041,

https://www.irs.gov/instructions/i1041.

Request for Comments

Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

Approved: September 5, 2024.

Jason M. Schoonmaker,

Tax Analyst.

Appendix A

Form

Title/description

OMB No.

1041

U.S. Income Tax Return for Estates and Trusts

1545-0092

1041-A

U.S. Information Return Trust Accumulation of Charitable Amounts

1545-0094

1041-ES

Estimated Tax for Estates and Trusts

1545-0971

1041-ES (OCR)

Estimated Tax Vouchers Package 1041ES (OCR) 2017

1545-0971

1041-N

U.S. Income Tax Return for Electing Alaska Native Settlement

1545-1776

1041-QFT

U.S. Income Tax Return for Qualified Funeral Trusts

1545-1593

1041-SCH D

Capital Gains and Losses

1545-0092

1041 SCH I

Alternative Minimum Tax-Estates and Trusts

1545-0092

1041 SCH J

Accumulation Distribution for Certain Complex Trusts

1545-0092

1041 SCH K-1

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

1545-0092

1041-T

Allocation of Estimated Tax Payments to Beneficiaries (Under Code section 643(g))

1545-1020

1041-V

Payment Voucher

1545-0092

5227

Split-Interest Trust Information Return

1545-0196

172

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

1545-0074

461

Limitation on Business Losses

1545-2283

926

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

1545-0026

965-A

Form 965-A, Individual Report of Net 965 Tax Liability

1545-0074

982

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

1545-0046

1040 SCH C

Profit or Loss from Business (Sole Proprietorship)

1545-0074

1040 SCH E

Supplemental Income and Loss

1545-0074

1040 SCH F

Profit or Loss from Farming

1545-0074

1040 SCH H

Household Employment Taxes

1545-0074

1045

Application for Tentative Refund

1545-0098

1065 SCH D

Capital Gains and Losses

1545-0123

1065 SCH K-2

Partners Distributive Share Items—International

1545-0123

1116

Foreign Tax Credit

1545-0121

1116 SCH B

Foreign Tax Credit

1545-0121

1116 SCH C

Foreign Tax Credit

1545-0121

2210

Underpayment of Estimated Tax by Individuals, Estates and Trusts

1545-0140

2210-F

Underpayment of Estimated Tax by Farmers and Fisherman

1545-0140

2439

Notice to Shareholder of Undistributed Long-Term Capital Gains

1545-0123

3115

Application for Change in Accounting Method

1545-2070

3468

Investment Credit

1545-0074

3800

General Business Credit

1545-0895

4136

Credit for Federal Tax Paid on Fuels

1545-0162

4255

Recapture of Investment Credit

1545-0166

4562

Depreciation and Amortization (Including Information on Listed Property)

1545-0172

4684

Casualties and Thefts

1545-0177

4797

Sales of Business Property

1545-0184

4952

Investment Interest Expense Deduction

1545-0191

4970

Tax on Accumulation Distribution of Trusts

1545-0192

4972

Tax on Lump-Sum Distributions

1545-0193

5227

Split-Interest Trust Information Return

1545-0196

5329

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

1545-0123

5471

Information Return of U.S. Persons With Respect to Certain Foreign Corporations

1545-0123

5471 SCH E

Income, War Profits, and Excess Profits Taxes Paid or Accrued

1545-0123

5471 SCH G1

Cost Sharing Arrangement

1545-0123

5471 SCH H

Current Earnings and Profits

1545-0123

5471 SCH I1

Information for Global Intangible Low-Taxed Income

1545-0123

5471 SCH J

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

1545-0123

5471 SCH M

Transactions Between Controlled Foreign Corporation and Shareholders or Other Related Persons

1545-0123

5471 SCH O

Organization or Reorganization of Foreign Corporation and Acquisitions and Dispositions of its Stock

1545-0123

5471 SCH P

Previously Taxed Earnings and Profits of U.S. Shareholder of Certain Foreign Corporations

1545-0123

5471 SCH Q

CFC Income by CFC Income Groups

1545-0123

5471 SCH R

Form 5471 Schedule R

1545-0123

5713

International Boycott Report

1545-0216

5713 SCH B

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

1545-0216

5713 SCH C

Tax Effect of The International Boycott Provisions

1545-0216

5884

Work Opportunity Credit

1545-0219

5884-A

Employee Retention Credit for Employers Affected by Qualified Disasters

1545-1978

6198

At-Risk Limitations

1545-0712

6252

Installment Sale Income

1545-0228

6478

Biofuel Producer Credit

1545-0231

6765

Credit for Increasing Research Activities

1545-0619

6781

Gains and Losses from Section 1256 Contracts and Straddles

1545-0644

7205

Energy Efficient Commercial Buildings Deduction

1545-2004

7207

Advanced Manufacturing Production Credit

1545-2306

7210

Clean Hydrogen Production Credit

1545-2321

7211

Clean Electricity Production Credit

New Form

7213

Nuclear Power Production Credit

1545-0123

7217

Distributions From a Partnership of Property With Partner Basis Adjustments

New Form

7218

Clean Fuel Production Credit

New Form

8082

Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

1545-0074

8275

Disclosure Statement

1545-0889

8275-R

Regulation Disclosure Statement

1545-0889

8453-FE

U.S. Estate or Trust Income Tax Declaration and Signature for Electronic Filing

1545-0967

8582

Passive Activity Loss Limitations

1545-1008

8582-CR

Passive Activity Credit Limitations

1545-1034

8586

Low-Income Housing Credit

1545-0984

8594

Asset Acquisition Statement

1545-0074

8609-A

Annual Statement for Low-Income Housing Credit

1545-0988

8611

Recapture of Low-Income Housing Credit

1545-1035

8621

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

1545-1002

8697

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

1545-1031

8801

Credit For Prior Year Minimum Tax—Individuals, Estates, and Trusts

1545-1073

8820

Orphan Drug Credit

1545-1505

8824

Like-Kind Exchanges

1545-1190

8825

Rental Real Estate Income and Expenses of a Partnership or an S Corporation

1545-0123

8826

Disabled Access Credit

1545-1205

8829

Expenses for Business Use of Your Home

1545-0074

8830

Enhanced Oil Recovery Credit

1545-1292

8833

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

1545-1354

8835

Renewable Electricity Production Credit

1545-1362

8844

Empowerment Zone Employment Credit

1545-1444

8845

Indian Employment Credit

1545-0123

8846

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

1545-0123

8855

Election To Treat a Qualified Revocable Trust as Part of an Estate

1545-1881

8858

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

1545-1910

8858 SCH M

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

1545-1910

8864

Biodiesel, Renewable Diesel, or Sustainable Aviation Fuels Credit

1545-1924

8865

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

1545-1668

8865 SCH G

Statement of Application for the Gain Deferral Method Under Section 721(c)

1545-1668

8865 SCH H

Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)

1545-1668

8865 SCH K-1

Partner's Share of Income, Deductions, Credits, etc. (Schedule K-1 (Form 8865))

1545-1668

8865 SCH K-2

Schedule K-2 (Form 8865), Partners' Distributive Share Items—International

1545-1668

8865 SCH K-3

Partner's Share of Income, Deductions, Credits, etc.—International

1545-1668

8865 SCH O

Transfer of Property to a Foreign Partnership

1545-1668

8865 SCH P

Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership

1545-1668

8866

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

1545-1622

8873

Extraterritorial Income Exclusion

1545-1722

8879-F

U.S. Estate or Trust Declaration for an IRS e-file Return

1545-0967

8881

Credit for Small Employer Pension Plan Startup Costs

1545-1810

8882

Credit for Employer-Provided Child Care Facilities and Services

1545-1809

8886

Reportable Transaction Disclosure Statement

1545-1800

8896

Low Sulfur Diesel Fuel Production Credit

1545-1914

8903

Domestic Production Activities Deduction

1545-1984

8904

Credit for Oil and Gas Production From Marginal Wells

1545-2278

8908

Energy Efficient Home Credit

1545-1979

8910

Alternative Motor Vehicle Credit

1545-1998

8911

Alternative Fuel Vehicle Refueling Property Credit

1545-0123

8911 SCH A

Alternative Fuel Vehicle Refueling Property Credit Amount

New Form

8912

Credit to Holders of Tax Credit Bonds

1545-2025

8918

Material Advisor Disclosure Statement

1545-0865

8932

Credit for Employer Differential Wage Payments

1545-2126

8933

Carbon Oxide Sequestration Credit

1545-2132

8933 SCH A

Disposal or Enhanced Oil Recovery Owner Certification

New Form

8933 SCH B

Disposal Operator Certification

New Form

8933 SCH C

Enhanced Oil Recovery Operator Certification

New Form

8933 SCH D

Recapture Certification

New Form

8933 SCH E

Election Certification

New Form

8933 SCH F

Utilization Certification

New Form

8936

Clean Vehicle Credits

1545-0074

8938

Statement of Specified Foreign Financial Assets

1545-2195

8941

Credit for Small Employer Health Insurance Premiums

1545-2198

8949

Sales and Other Dispositions of Capital Assets

1545-0074

8960

Net Investment Income Tax-Individuals, Estates, and Trusts

1545-2227

8978

Partner's Additional Reporting Year Tax

1545-0123

8978 SCH A

Partners Additional Reporting Year Tax

1545-0123

8990

Limitation on Business Interest Expense Under Section 163(j)

1545-0123

8992

U.S Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI)

1545-0123

8992 SCH A

Schedule A, for Global Intangible Low-Taxed Income (GILTI)

1545-0123

8994

Employer Credit for Paid Family and Medical Leave

1545-2282

8995

Qualified Business Income Deduction Simplified Computation

1545-2294

8995-A

Qualified Business Income Deduction

1545-2294

8995-A SCH A

Specified Service Trades or Businesses

1545-2294

8995-A SCH B

Aggregation of Business Operations

1545-2294

8995-A SCH C

Loss Netting and Carryforward

1545-2294

8995-A SCH D

Special Rules for Patrons of Agricultural or Horticultural Cooperatives

1545-2294

8997

Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments

1545-0123

8582-CR

Passive Activity Credit Limitations

1545-1034

8609-A

Annual Statement for Low-Income Housing Credit

1545-0988

Forest Activities

1545-0007

* 1545-0074 will not be discontinued it will be the number assigned to all Forms within the individual tax collection.

* 1545-0123 will not be discontinued. It is the business collection and 8922 will be included in both the Business collection and the Employment Tax collection.

* 1545-0029 will not be discontinued it will be the number assigned to all Forms within the employment tax collection.

* 1545-0092 will not be discontinued it will be the number assigned to all Forms within the trust and estate income tax collection.

Appendix B

Guidance title/description

OMB No.

Revenue Procedure 2009-20: Safe harbor treatment for taxpayers that experienced losses in certain investment arrangements discovered to be criminally fraudulent

1545-0092

Revenue Procedure 2009-26: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability

1545-0092

Revenue Procedure 2009-52: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability

1545-0092

Revenue Procedure 2019-38: Trade or Business

1545-0092

TD 9846: Regulations Regarding the Transition Tax Under Section 965 and Related Provisions

1545-2280

TD 9847: Qualified Business Income Deduction

1545-0092

TD 9902: Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax

1545-0092

TD 9918: Effect of Section 67(g) on Trusts and Estates

1545-0092

TD 9922: Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A

1545-1056

TD 9936: Guidance on Passive Foreign Investment Companies

1545-0092

TD 9945: Guidance Under Section 1061

1545-0092

TD 9959: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income

1545-2296

TD 9998: Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements

1545-2315

[FR Doc. 2024-20407 Filed 9-9-24; 8:45 am]

BILLING CODE 4830-01-P

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.